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IN RE STRAWBERRY

Bankruptcy No. 10-40400-LMK. Adversary No. 11-04003-LMK.

464 B.R. 443 (2012)

In re Charisse Ann STRAWBERRY, Debtor. Mary W. Colon, Chapter 7 Trustee, Plaintiff, v. Darryl Strawberry, Internal Revenue Service, & Sterling Mets, L.P. Defendants. Sterling Mets, L.P., Counter-Plaintiff, v. Mary W. Colon, Counter-Defendant. Sterling Mets, L.P., Cross-Plaintiff, v. Darryl Strawberry, & Internal Revenue Service, Cross-Defendants. Sterling Mets, L.P., Third-Party Plaintiff, v. Charisse Ann Strawberry, & The State of Missouri, Third-Party Defendants.

United States Bankruptcy Court, N.D. Florida, Tallahassee Division.

January 25, 2012.

Attorney(s) appearing for the Case

David K. Minacci, Smith, Thompson, Shaw & Manausa, P.A., Tallahassee, FL, for Plaintiff.

James M. Donohue, Ausley & McMullen, Nathan A. Adams, IV, Holland & Knight LLP, Tallahassee, FL, Laura Toledo, Lathrop & Gage, LLP, Clayton, MO, Philip A. Doyle, United States Department of Justice, Washington, DC, Noel R. Boeke, Holland & Knight, LLP, Tampa, FL, for Defendants.

A. Katherine Spillers, Liberty, MO, Allen Turnage, Law Office of Allen Turnage, Tallahassee, FL, for Third-Party Defendants.

ORDER ON INTERNAL REVENUE SERVICE'S MOTION TO DISMISS THE INTERPLEADER

LEWIS M. KILLIAN, JR., Bankruptcy Judge.

THIS MATTER came before the Court on Defendant Internal Revenue Service's Motion to Dismiss the interpleader brought by the Sterling Mets, L.P. (the "Mets"). The Mets have named the Internal Revenue Service as a party in the interpleader, asserting that its sovereign immunity is waived pursuant to 28 U.S.C. § 2410(a)(5). After the hearing...

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