In re Cunningham (01-71080)

The court abstained from ruling in this adversary proceeding and dismissed Debtor’s complaint without prejudice. Although the Georgia Department of Revenue’s motion to dismiss was based on its Eleventh Amendment immunity, the court made no conclusion as to the immunity issue. Rather, the court held that no bankruptcy purpose would be served by making a determination of Debtor’s tax liability to the Georgia Department of Revenue in a no-asset case where Debtor had received her discharge.

Monday, April 1, 2002