United States v. McDermott (In Re McDermott)

OPINION AND ORDER

SCHLESINGER, District Judge.

The United States is appealing the Bankruptcy Court’s Order determining that the McDermotts’ 1996 income tax obligation was discharged by their bankruptcy. Before the Court is Appellant United States of America’s Initial Brief (Doc. No. 5, filed on January 14, 2002) and the Appellees’ Answer Brief filed by Robert H. McDermott and Joan T. McDermott (Doc. No. 9, filed on February 14, 2002).

I. Jurisdiction and Standard of Appellate Review

This Court has jurisdiction pursuant to 28 U.S.C. § 158(a). The standard of review with respect to issues of law is…