Cross v. United States (In Re Cross)

MEMORANDUM AND ORDER

SHABAZ, District Judge.

This is an appeal by the United States of the Bankruptcy Court’s decision determining that the debtors’ 1983 federal income taxes are dischargeable in their Chapter 7 bankruptcy proceeding. This Court has jurisdiction over the final order of the Bankruptcy Court pursuant to 28 U.S.C. §§ 158(a) and 1334. Because there are no factual disputes the Bankruptcy Court’s decision was a conclusion of law which this Court reviews de novo. In re Herbst, 95 B.R. 98, 100 (W.D.Wis.1988).

The following is a summary of the relevant undisputed facts.

FACTS

Plaintiff…