Kramer v. United States (In Re Kramer)

ORDER VACATING ENTRY OF FINAL JUDGMENT

RYSKAMP, District Judge.

THIS CAUSE came before the Court upon the debtor’s appeal from a decision by the United States Bankruptcy Court which held that the debtor, Robert Kramer, would not be permitted to discharge in bankruptcy tax liabilities to the Internal Revenue Service (“IRS”) for the years 1978, 1979, and 1980. For the reasons stated below, the Court now reverses that determination.

The general rule is that a debtor may discharge in bankruptcy taxes which became due more than three years preceding bankruptcy. 11 U.S.C. § 35(a) (1976 ed.). 1…