Bair v. Ohio, Dept. of Taxation (In re Bair)

DECISION AND ORDER

RICHARD L. SPEER, Bankruptcy Judge.

The instant adversary proceeding was brought by the Debtor to determine the dischargeability of certain tax debts owed to the Defendant, the State of Ohio, Department of Taxation. Just prior to conducting a Trial on this matter, it was agreed that no factual issues were in dispute, and thus the Parties submitted the matter to the Court for resolution based solely upon those arguments contained in their respective supporting briefs. After reviewing these briefs, it is the Court’s understanding that only one issue is in dispute: whether those…