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IN RE SOHMER

Bankruptcy No. 06-14073-JNF. Adversary No. 06-1433.

388 B.R. 448 (2008)

In re Alec G. SOHMER, Debtor. Commonwealth of Massachusetts, Plaintiff, v. Alec G. Sohmer, Individually and as Trustee of Certain Named Nominee Trusts; Jennifer Sohmer, Individually and as Trustee of Certain Named Nominee Trusts; Timeless Funding, Inc.; Andrew P. Palmer, Individually and as a Member of Andrew P. Palmer and Associates; Shaun M. Ellis, Individually and as a Member of Shaun M. Ellis, LLC; Carteret Mortgage Corporation; and Edward De La Flor, Defendants.

United States Bankruptcy Court, D. Massachusetts.

May 15, 2008.

Attorney(s) appearing for the Case

Leslie F. Su, Peter J. Haley, Gordon Haley LLP, Counsellors at Law, Boston, MA, for Debtor.

MEMORANDUM

JOAN N. FEENEY, Bankruptcy Judge.

I. INTRODUCTION

The matters before the Court are 1) the Motion to Dismiss Adversary Complaint for Lack of Subject Matter Jurisdiction filed by Andrew P. Palmer ("Palmer"); 2) the Motion to Dismiss for Lack of Subject Matter Jurisdiction, or in the Alternative, for Mandatory Abstention filed by Carteret Mortgage Corporation ("Carteret"), which Motion was joined...

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