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IN RE TUCKER, JR.

No. 05-34088-DHW.

345 B.R. 373 (2006)

In re Frank A. TUCKER, JR., Debtor.

United States Bankruptcy Court, M.D. Alabama.

May 11, 2006.

Attorney(s) appearing for the Case

Von G. Memory, Memory and Day, Montgomery, AL, for Debtor.

MEMORANDUM OPINION

DWIGHT H. WILLIAMS, JR., Bankruptcy Judge.

Before the court is the renewed motion of the Internal Revenue Service ("IRS") to dismiss this chapter 13 case for want of jurisdiction. In particular, the IRS contends that the debtor's noncontingent and liquidated unsecured debt exceeds the limit established for chapter 13 debtors under 11 U.S.C. § 109(e).

Jurisdiction

The court...

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