Pierchoski v. United States, Internal Revenue Service (In Re Pierchoski)

Plaintiffs Motion For Partial Summary Judgment After Remand

BERNARD MARKOVITZ, Chief Judge.

MEMORANDUM OPINION

We previously determined that the debt owed to Internal Revenue Service by debt- or John Pierchoski for unpaid federal income taxes for tax years 1983 through 1989 was dischargeable and on that basis entered summary judgment in favor of debtor and against Internal Revenue Service in the above adversary action.

The precedent upon which our decision was based was subsequently reversed, causing our reviewing court to vacate the order and remand to allow debtor an opportunity to demonstrate…