Johnston v. City of Middletown (In re Johnston)
Dec
21
2012
Ruling
Bankruptcy court lacked jurisdiction to determine if debtor was a "responsible person" for trust fund taxes and debtor lacked standing to pursue related preference claim.
Procedural posture
Plaintiff chapter 7 debtor in a no asset case filed a complaint against defendants, the United States and a city, claiming that he was not a responsible person for trust fund taxes and that the seizure of his tax refund was a preference under 11 U.S.C.S. § 547. The court asked the parties to brief the issues of whether it had subject matter jurisdiction and whether it should abstain under 28 U.S.C.S. § 1334(c).
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Court
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