United States Bankruptcy Court, S.D. New York May 2, 1995, 18-13229 (Stodut v. Internal Revenue Service (In Re Stodut))

DECISION ON INTERNAL REVENUE SERVICE’S MOTION FOR ABSTENTION OR, ALTERNATIVELY, SUMMARY JUDGMENT

JOHN J. CONNELLY, Bankruptcy Judge, Sitting by Special Designation.

The Internal Revenue Service (“IRS”) asks me to abstain from hearing this adversary proceeding commenced by Chapter 7 debtors, Anthony and Neiza Stodut to determine their continuing federal tax liability for the years 1985 and 1986.