Allen v. United States (In re Allen)

MEMORANDUM OF OPINION

A. D. KAHN, Bankruptcy Judge.

A trial was held on July 9, 1981. After considering the evidence presented and the briefs of counsel, the court makes the following findings of fact and conclusions of law.

The question presented is whether the proposed tax deficiency assessments for the taxable years 1971 and 1972 were discharged in the Plaintiff’s bankruptcy proceeding, which was commenced on November 26, 1976. The court has previously ruled that the proposed deficiencies in income taxes for the years 1973, 1974 and 1975 were precluded from discharge, since those proposed…