Karlsson v. United States (In Re Karlsson)

ORDER ON MOTION TO DISMISS COUNT II OR, IN THE ALTERNATIVE, FOR SUMMARY JUDGMENT IN FAVOR OF DEFENDANT

ALEXANDER L. PASKAY, Bankruptcy Judge.

THIS IS a Chapter 7 case and the matter under consideration is a Motion to Dismiss Count II filed by the United States of America (Government). The Motion seeks dismissal of Count II of the Amended Complaint filed by Pelle and Evelyn Karlsson (Debtors). In Count I of the Amended Complaint, the Debtors seek a determination that their income tax liability totaling $1,593,414.20 for calendar years 1979, 1980, 1981 and 1982 is dis-chargeable pursuant to 11…