Vermont Department of Taxes v. Safka (In Re Safka)

MEMORANDUM AND ORDER

CHARLES J. MARRO, Bankruptcy Judge.

The Complaint of the Vermont Department of Taxes to Determine Dischargeability of a debt and for a money judgment filed June 14,1982 came on for hearing, after the issuance of a Summons and Notice of Trial.

Rather than an evidentiary hearing, the parties filed a Stipulation which reads as follows:

“1. The Debtors are jointly and severally indebted to the Vermont Department of Taxes in the total amount of $24,847.13 for meals and rooms and withholding tax arising out of their operation of the Willough-vale Inn in Westmore, Vermont.

“2. The…