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IN RE MELVIN

Bankruptcy No. 08-11547-WRS. Adversary No. 08-1141-WRS.

410 B.R. 705 (2009)

In re George Ladon MELVIN, Teresa A. Melvin, Debtors. George Ladon Melvin and Teresa Annette Melvin, Plaintiffs v. Internal Revenue Service, Defendant.

United States Bankruptcy Court, M.D. Alabama.

April 16, 2009.

Attorney(s) appearing for the Case

Collier H. Espy, Jr., Espy, Metcalf & Espy, P.C., Dothan, AL, for Debtors/Plaintiffs.

Gregory L. Jones, U.S. Department of Justice, Washington, DC, Patricia Allen Conover, U.S. Attorney's Office, Montgomery, AL, for Defendant.

MEMORANDUM DECISION

WILLIAM R. SAWYER, Bankruptcy Judge.

This Adversary Proceeding came before the Court for hearing on the Motion to Abstain and Dismiss filed by Defendant United States of America. The Court heard argument on March 3, 2009. Plaintiffs George Ladon Melvin and Teresa Annette Melvin were present by counsel Collier H. Espy, Jr., and the United States was present by its Trial Attorney Gregory

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