Green v. United States (In re Green)

MEMORANDUM OPINION AND ORDER (1) GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT (DE # 9) AND (2) DENYING PLAINTIFF’S CROSS-MOTION FOR SUMMARY JUDGMENT (DE # 15)

H. CHRISTOPHER MOTT, Bankruptcy Judge.

This adversary proceeding pits plaintiff, debtor and taxpayer John Oliver Green (“Plaintiff Green”) — who is no stranger to the Bankruptcy Court, Tax Court, and Fifth Circuit Court of Appeals — against defendant United States of America, on behalf of the Internal Revenue Service (“Defendant IRS”) — which is also no stranger to the Bankruptcy Court, Tax Court, and Fifth Circuit Court of Appeals.

Pla…