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IN MATTER OF WALKER

Bankruptcy No. 97-51065, Adversary No. 97-5100.

224 B.R. 239 (1998)

In the Matter of Alvin H. WALKER and Dorothy Jean Walker, Debtors. Alvin H. WALKER, Dorothy Jean Walker and the United States of America, Plaintiffs, v. Norris BRYANS, Defendant.

United States Bankruptcy Court, M.D. Georgia, Albany Division.

June 16, 1998.

Attorney(s) appearing for the Case

Jesse C. Stone, Merrill, Stone and Parks, Swainsboro, GA, for Debtors.

Bernard Snell, Assistant United States Attorney, Macon, GA, for United States.

T. Baron Gibson, II, Martin, Snow, Grant & Napier, Macon, GA, for Defendant.

MEMORANDUM OPINION

JAMES D. WALKER, Jr., Bankruptcy Judge.

This matter comes before the Court on Motion For Reconsideration by Alvin H. Walker and Dorothy Jean Walker ("Debtors"). The Court is asked to reconsider its bench ruling of February 17, 1998 granting the Motion To Abstain by Norris Bryans ("Defendant"). This is a core matter within the meaning of 28 U.S.C. § 157(b)(2).1 After

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