Case Summary:
Permissive abstention and remand was warranted following the Debtor’s removal from state court of a dispute concerning a business relationship. The state court action centered around whether the business relationship was a partnership, and the Debtor requested an injunction preventing the other party from carrying on business operations, dissolution, and an order of accounting and winding up of partnership affairs. Numerous factors weighed in favor of abstention. The action exclusively featured state law issues, so state law issues predominated over bankruptcy issues. Remand also promoted judicial efficiency, as the action was a non-core, related-to proceeding and the Bankruptcy Court would only have been able to enter proposed findings of fact and conclusions of law. The state court had jurisdiction to finally adjudicate claims.

Statute/Rule References:
28 U.S.C. § 1334 -- Abstention

Key Terms:
Abstention