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IN RE SERVICE MERCHANDISE CO., INC.

No. 3:01-0200. Bankruptcy No. 399-02649. Adversary No. 300-0327A.

265 B.R. 917 (2001)

In re SERVICE MERCHANDISE CO., INC., et al. H.J. Wilson Co., Inc., v. Commissioner of Revenue for the Commonwealth of Massachusetts.

United States District Court, M.D. Tennessee, Nashville Division.

June 15, 2001.

Attorney(s) appearing for the Case

Jeffrey S. Ogilvie, Massachusetts Dept. of Revenue, Litigation Bureau, Boston, MA, David Thomas Axford, Kitch & Axford, Mashville, TN, for appellant.

Paul G. Jennings, Beth A. Dunning, Bass, Berry & Sims, Nashville, TN, John W. Butler, Jr., George N. Panagakis, Skadden, Arps, Slate, Meagher & Flom, Chicago, IL, Alesia Ranney-Marinelli, Skadden, Arps, Slate, Meagher & Flom, New York City, for appellee.

MEMORANDUM

CAMPBELL, District Judge.

This is an appeal from the Bankruptcy Court's Order of February 9, 2001, denying the Defendant/Appellant Commonwealth of Massachusetts' Motion to Dismiss for Lack of Jurisdiction and Motion for Determination that this Adversary Proceeding Is Not a Core Proceeding and Motion for Mandatory Abstention or, in the alternative, for Permissive Abstention. For the reasons stated herein, the Bankruptcy Court's Order is REVERSED...

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