United States Department of the Treasury

UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF COLUMBIA
In re
UNITED STATES DEPARTMENT OF
THE TREASURY,
Debtor.
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Case No. 10-00463
(Chapter 11)
Not for Publication in
West’s Bankruptcy Reporter
MEMORANDUM DECISION
On May 13, 2010, Clayton T. Utterback, Ryan T. Kirk, and
James P. Utterback, filed with the court a petition seeking to
commence an involuntary case against United States Department of
Treasury under Chapter 11 of the Bankruptcy Code
Under § 303 of the Bankruptcy Code, an involuntary case may
be commenced “against a person, except a farmer, family farmer,
or a corporation that is not a moneyed, business, or commercial
corporation, that may be a debtor under the chapter under which
such case is commenced.” 	Section 101(41) goes on to define the
term “person” as “an individual, partnership, and corporation,
but does not include a governmental unit,” except in situations
not applicable here. 	Because the Department of Treasury is not
included in the definition of “person” and because an involuntary
The document below is hereby signed.
Signed: May 21, 2010.
_____________________________
S. Martin Teel, Jr.
United States Bankruptcy Judge
Case 10-00463 Doc 4 Filed 05/25/10 Entered 05/25/10 13:21:48 Desc Main
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case may only be commenced against a person, as that term is
defined in the Bankruptcy Code, dismissal of the case is
appropriate. 	A separate order follows.
[Signed and dated above.]
Copies to: Debtor; Clayton T. Utterback; Ryan T. Kirk; James P.
Utterback.
2	O:\TEEL\Garrett\Orders\Misc\TreasuryInvoluntaryPetition.wpd
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