Case Summary:
Debtor's application to have state court action removed to bankruptcy court pursuant to 28 U.S.C. § 1452(a) and bankruptcy rule 9027(a) is denied.  Action for fraud against corporate debtor is based on state law and, even if action had been properly removed, it is based on state law and policy and equity would demand it be remanded to state court.  In addition, interests of comity and respect for state law would warrant abstention by this court pursuant to 28 U.S.C. § 1334(c)(1).  Citing In re Krupke, 57 B.R. 523 (Bankr. W.D. Wis. 1986).

Statue/Rule References:
28 U.S.C. § 1334 -- Abstention
28 U.S.C. § 1452 -- Removal
Fed. R. Bankr. P. 9027 -- Removal

Key Terms:
Removal