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IN RE STEVENS

Bankruptcy No. 91-03620-6J7, Adversary No. 96-388.

210 B.R. 200 (1997)

In re Frederick H. STEVENS, Debtor. Frederick H. STEVENS, Plaintiff, v. UNITED STATES OF AMERICA INTERNAL REVENUE SERVICE, State of Alabama Department of Revenue, and Waterman Medical Center, Inc., Defendants.

United States Bankruptcy Court, M.D. Florida, Orlando Division.

February 19, 1997.

Attorney(s) appearing for the Case

Peter N. Hill, Orlando, FL, for Plaintiff.

Brian L. Schwalb, United States Department of Justice, Washington, DC, for Internal Revenue Service.

Andrew M. Brumby, Orlando, FL, for Waterman Medical Center, Inc.

Mark D. Griffin, Montgomery, AL, for State of Alabama.

ORDER GRANTING MOTIONS TO DISMISS

KAREN S. JENNEMANN, Bankruptcy Judge.

This case came on for hearing on December 19, 1996, on the Motions to Dismiss (the "Motions") filed by the Defendants, the United States of America Internal Revenue Service (the "IRS"), and the State of Alabama Department of Revenue (the "State of Alabama").1 Each of the Defendants claims that the complaint (the "Complaint") (Doc. No. 1) filed by the...

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