United States (IRS) v. Paolo (In re Paolo)

Bankruptcy court's decision to abstain from hearing tax dispute was not appealable.
Procedural posture: 
Appellant debtor challenged the United States District Court for the District of Rhode Island's decision to abstain from deciding his tax dispute with appellee United States as an adjunct to his personal bankruptcy proceeding. The debtor claimed that Congress intended bankruptcy court to be an available forum to determine a debtor's tax liability even where the debtor's estate had no assets whose administration the tax issues might affect.
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Consumer case opionion summary, case decided on September 08,2010, LexisNexis #0910-136