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IN RE SERVICE MERCHANDISE CO., INC.

Bankruptcy No. 399-02649. Adversary No. 300-0327A.

262 B.R. 738 (2001)

In re SERVICE MERCHANDISE COMPANY, INC., et al., Debtors. H.J. Wilson Company, Inc., Plaintiff, v. Commissioner of Revenue for the Commonwealth of Massachusetts, Defendant.

United States Bankruptcy Court, M.D. Tennessee, Nashville Division.

February 9, 2001.

Attorney(s) appearing for the Case

John Wm. Butler, Jr., Charles F. Smith, Skadden, Arps, Slate Meagher & Flom, Chicago, IL, for the plaintiff.

Jeffrey S. Ogilvie, Litigation Bureau, Massachusetts Department of Revenue, Boston, MA, for the defendant.

ORDER DENYING (1) DEFENDANT'S MOTION TO DISMISS, (2) MOTION OF DEFENDANT FOR DETERMINATION THAT THIS ADVERSARY PROCEEDING IS NOT A CORE PROCEEDING, AND (3) MOTION OF DEFENDANT FOR MANDATORY ABSTENTION OR, IN THE ALTERNATIVE, FOR DISCRETIONARY ABSTENTION

GEORGE C. PAINE, II, Chief Judge.

This matter came to be heard upon (i) the Defendant's Motion to Dismiss (docket number 7) (the "Dismissal Motion"), filed by the Commissioner of Revenue for the Commonwealth...

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