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

REASONS FOR DECISION

HENLEY A. HUNTER, Chief Judge.

This matter came before the Court on the Plaintiffs Motion for Summary Judgment, which requests that certain past due income taxes be declared discharged in a prior bankruptcy case. This is a Core Proceeding pursuant to 28 U.S.C. § 157(b)(2)(I). This Court has jurisdiction pursuant to 28 U.S.C. § 1334 and by virtue of the reference by the District Court pursuant to Local Civil Rule 83.4 incorporated into W.D.La. LBR 9029-3. No party at interest has sought to withdraw the reference to the bankruptcy court, nor has the District Court done so on…