MEMORANDUM
JOHN C. COOK, Bankruptcy Judge.
This proceeding is before the court on a motion for partial summary judgment filed by the trustee and a cross-motion for summary judgment and motion to dismiss filed by the United States. The trustee brought this action against the United States for allegedly violating the automatic stay imposed by 11 U.S.C. § 362 in that the United States has commenced proceedings in the United States District Court...
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