ORDER
JOHN L. PETERSON, Chief Judge.
In this adversary proceeding, Debtor/Plaintiff John Kent Mueller ("Mueller"), filed a complaint on May 22, 1997, seeking to have discharged certain tax obligations claimed by Defendant, State of Idaho ("Idaho"). Idaho filed its answer on June 20, 1997, including a general denial of all claims, certain specific denials and affirmative defenses including sovereign immunity. Idaho then filed on July 2, 1997, a motion...
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