Ramirez v. Minnesota Department of Revenue (In Re Ramirez)

FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER FOR SUMMARY JUDGMENT

NANCY C. DREHER, Bankruptcy Judge.

The above-entitled matter came on for hearing before the undersigned on a motion for summary judgment brought by the Debtor, John Ramirez (“Debtor”), and a counter motion for summary judgment brought by the Defendant, Minnesota Department of Revenue (“MDR”). Appearances were as noted in the record. Based upon the agreed undisputed facts, the file and all proceedings herein, I make the following:

FINDINGS OF UNDISPUTED FACT

On May 23, 1995, Debtor filed a 1994 Minnesota individual income tax…