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MATTER OF CREEL

Bankruptcy No. 95-14133, Adversary No. 95-1223.

214 B.R. 838 (1997)

In the Matter of Jerry CREEL, Nedrey E. Creel, Debtors. HANCOCK BANK OF LOUISIANA, Plaintiff, v. DISTRICT DIRECTOR, INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY, UNITED STATES of America, Jerry Creel, Nedrey Creel, and S.J. Beaulieu, Jr., CH. 13 Trustee, Defendants.

United States Bankruptcy Court, E.D. Louisiana.

April 29, 1997.

Attorney(s) appearing for the Case

Claude C. Lightfoot, Jr., Metairie, LA, for Debtors.

John M. Bilheimer, U.S. Dept. of Justice, Washington, DC, Claude C. Lightfoot, Jr., Metairie, LA, for Defendants.

John David Ziober, Baton Rouge, LA, for Plaintiff.

MEMORANDUM OPINION

THOMAS M. BRAHNEY, III, Bankruptcy Judge.

This matter came before the court on a Motion to Dismiss Adversary Proceeding or Alternatively for Adequate Protection filed by the Department of Justice ("DOJ") on behalf of the Internal Revenue Service ("IRS"). The Debtors, Jerry and Nedrey Creel, filed an Opposition to the Motion to Dismiss. The underlying adversary proceeding was initiated when Hancock Bank ("Hancock") filed an Adversary...

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