(In re John J.)John J. v. United States

Memorandum Decision

BRUCE W. BLACK, Bankruptcy Judge.

This case is before me on cross-motions for summary judgment. The bare-bones issue is dischargeability of taxes under section 523(a)(l)(B)(ii)1 of the Bankruptcy *534Code2. Because of a decisional split in the circuits, each party has more specifically framed the issue in the way most conducive to resolution in its favor. The debtors, John and Beatrice Miniuk (“debtors”), believe the only question I need to resolve is whether the Internal Revenue Service (“IRS”) Form 1040’s they filed are “returns” for purposes of section 523(a)(1)(B). On the…