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IN RE LIFELINE, INC.

Case No. 12-24222PM.

IN RE: LIFELINE, INC., Chapter 11, Debtor.

United States Bankruptcy Court, D. Maryland, Greenbelt.

May 28, 2013.

MEMORANDUM OF DECISION

PAUL MANNES, Bankruptcy Judge.

Debtor filed a bankruptcy case under Chapter 11 on August 8, 2012. The case comes before the court on two motions, one filed by the United States on behalf of the Internal Revenue Service ("IRS") to dismiss or convert the case to a case under Chapter 7, and the second by the office of the United States Trustee to dismiss the case.

There is no difference of opinion as to the lack of progress of...

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