Gidley v. United States (In Re Gidley)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Bankruptcy Judge.

This adversary proceeding is before the Court upon complaint to determine the dis-chargeability of tax debts for the years 1982, 1983, 1984, and 1986 pursuant to 11 U.S.C. § 523(a)(1), as well as the validity and extent of a tax lien. A trial was held on October 22, 1991, and upon the evidence presented, the Court enters the following Findings of Fact and Conclusions of Law:

Findings of Fact

Plaintiffs filed a voluntary petition for relief under Chapter 7 of the Bankruptcy Code on June 12, 1990. In their schedules,…