MEMORANDUM OPINION
DENNIS MICHAEL LYNN, Bankruptcy Judge.
Before this Court is Defendant's Motion to Abstain and Dismiss Debtor's Complaint for Declaratory Judgment (the "Motion to Abstain"). The Court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 157(b)(3), 1334(c) and 2201(a).
I. Background
This adversary proceeding by Denton County Electric Cooperative, Inc. d/b/a CoServ Electric ("CoServ" or the "Debtor...
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