Wines v. United States (In Re Wines)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

SIDNEY M. WEAVER, Chief Judge.

THIS CAUSE having come before the Court upon the complaint of Fred Wines (the “debtor”) against the United States of America (the “creditor”) to determine the dischargeability of certain tax deficiencies pursuant to 11 U.S.C. § 523(a)(1) and the Court having heard the testimony, examined the evidence presented, observed the candor and demeanor of the witnesses, considered the arguments of counsel, and being otherwise fully advised in the premises does hereby make the following Findings of Fact and Conclusions of Law:

Jurisdict…