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IN RE DEES

Bankruptcy No. 05-32545-LMK, Adversary No. 06-03034-LMK.

369 B.R. 676 (2007)

In re Lawrence Allen DEES & Sylvia Holyfield Dees, Debtors. Lawrence Allen Dees & Sylvia Holyfield Dees, Plaintiffs, v. United States of America, Defendant.

United States Bankruptcy Court, N.D. Florida. Pensacola Division.

May 31, 2007.

Attorney(s) appearing for the Case

Eric Joseph Derbes, Esq., The Derbes Law Firm, LLC, Metairie, LA, for Plaintiff.

Benjamin W. Beard, Esq., Office of the U.S. Attorney, Pensacola, Carol Koehler Ide, Esq., U.S. Dept. Of Justice, Washington, D.C., for Defendant.

Karin A. Garvin, Esq., Pensacola, for Trustee.

ORDER GRANTING DEFENDANT'S MOTION FOR ABSTENTION

LEWIS M. KILLIAN, Jr., Bankruptcy Judge.

Defendant, the United States ("Government"), has moved for the Court to abstain (Doc. 10) in this adversary proceeding to determine the dischargeability of the Plaintiff-Debtors' potential tax liability under 11 U.S.C. §§ 523(a)(1), 507(a)(8), and 505. The issue is whether the Court should abstain from determining the dischargeability of taxes that...

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