Shek v. Massachusetts Department of Revenue (In re Shek)

ORDER DENYING CROSS MOTIONS FOR SUMMARY JUDGMENT

Karen S. Jennemann, United States Bankruptcy Judge

John Shek, the Debtor, filed this adversary proceeding1 primarily seeking a determination that his 2008 tax liabilities to the Massachusetts Department of Revenue (“MDR”) are discharged under § 523(a)(1)(B) of the Bankruptcy Code.2 MDR contends Debtor’s tax liability was not discharged because he filed his tax returns late.3 Both parties now ask for summary judgment.4 The cross motions for summary judgment both are denied because a material factual dispute over whether the Debtor acted honestly…