Cohen v. United States (In re Cohen)

MEMORANDUM DECISION ON DEBTOR’S MOTION FOR PARTIAL SUMMARY JUDGMENT

A. JAY CRISTOL, Chief Judge.

THIS MATTER came before this Court for hearing on June 6, 1996, on the Plaintiff/Debtor, Phyllis Cohen’s, Motion for Partial Summary Judgment, pursuant to Bankruptcy Rule 7056 and Rule 56 F.R.Civ.P., with respect to Count I of the Complaint regarding'the United States Internal Revenue income taxes for 1983, 1991 and 1992. Upon reviewing the arguments of counsel at hearing, the Motion, the Opposition of the United States, the Reply, the Deposition and Additional Documents, the pleadings and…