Authorities Cited: United States Code 11 U.S.C. § 362(a)(8) 11 U.S.C. § 505 11 U.S.C. § 505(a) 11 U.S.C. § 505(a)(1) 11 U.S.C. § 505(a)(2)(A) 11 U.S.C. § 505(a)(2)(B) 28 U.S.C. § 1291 28 U.S.C. § 1738 Circuit Courts 898 F.2d 122, 124 904 F.2d 477, 480-481 995 F.2d 235 16 F.3d 619, 621 64 F.3d 101, 103-108 74 F.3d 906, 909 88 F.3d 821, 822-823 133 F.3d 469, 473 140 F.3d 618 224 F.3d 235, 239-240 225 F.3d 283, 286-289 335 F.3d 1121, 1127 343 F.3d 1207, 1211-1215 354 F.3d 1149, 1151 Federal Rules of Civil Procedure Fed. R. Civ. P. 12(b)(1)