United States Bankruptcy Court, W.D. Pennsylvania September 28, 2012, Bankruptcy No. 05-50219-JAD; Adversary No. 12-02068-JAD (Mon View Mining Co. v. Pennsylvania Department of Revenue (In re Mon View Mining Co.))

MEMORANDUM OPINION

JEFFERY A. DELLER, Bankruptcy Judge.

The matter before the Court is a Motion for Judgment on the Pleadings filed by the Defendant, the Pennsylvania Department of Revenue (the “Department”), pursuant to a Complaint to Determine Tax Liability filed by the Plaintiff, Mon View Mining Company (the “Debtor”). The Court has jurisdiction over this matter pursuant to 28 U.S.C. § 1334.