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IN RE MICHENER

Bankruptcy No. 95-33473, Adversary No. 97-3271.

217 B.R. 263 (1998)

In re Michael B. MICHENER, Debtor. James L. GIRARD, Commissioner of Revenue, Plaintiff, v. Michael B. MICHENER and June J. Michener, Defendants.

United States Bankruptcy Court, D. Minnesota, Third Division.

February 13, 1998.

Attorney(s) appearing for the Case

Stephen F. Simon, Tax Litigation Div./MN Dept. of Revenue, St. Paul, MN, for Plaintiff.

Dennis J. Felix, Burnsville, MN, for Defendant.

ORDER

DENNIS D. O'BRIEN, Chief Judge.

This matter was heard on December 4, 1997, on motion of Plaintiff for remand of this removed state court proceeding. Appearances are noted in the record. The Court, having heard arguments of counsel, reviewed the pleadings and memoranda, and, being fully advised in the matter, now makes this ORDER pursuant to the Federal and Local Rules of Bankruptcy Procedure.

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