The Debtor filed a complaint against HUD and several other defendants seeking to determine the validity, priority or extent or her interest in a residential leasehold and its federal subsidy.  The Defendants filed a Motion to Abstain and Motions to Dismiss for lack of subject matter jurisdiction and failure to state a claim upon which relief can be granted under Federal Rule of Civil Procedure 12(b)(6).  After a hearing, the Court held that the Adversary Proceeding did not arise under the Bankruptcy Code as it was based on state law breach of contract claims and claims against HUD that arise under the Administrative Procedures Act.  Therefore, the matter was not a core proceeding within the scope of 28 U.S.C. § 157.  The Court found that the litigation could alter the Debtor’s “rights, liabilities, options or freedom of action”, but nothing that occurs in the litigation would “impact the handling and administration of the bankruptcy estate.”  As the estate has been administered and the Trustee filed his Report of No Distribution, there are no assets of the Debtor to be administered or creditors to be paid. As the Adversary Proceeding will have no effect upon the estate whatsoever, the Court held that the test for “related to” jurisdiction was not met and dismissed the complaint for lack of subject matter jurisdiction.