Galbreath v. Illinois Department of Revenue (In Re Galbreath)

MEMORANDUM AND ORDER

KENNETH J. MEYERS, Bankruptcy Judge.

This matter is before the Court on a motion for summary judgment filed by the Illinois Department of Revenue (“Department”) against Robert and Dorothy Gal-breath (“debtors”). Following debtors’ discharge in bankruptcy under Chapter 7, the Department brought suit in state court to collect unpaid retailers’ occupation taxes owed by debtors pursuant to Illinois statute. The state court found debtors’ tax liabilities to be nondischargeable under federal bankruptcy law and entered judgment against debtors for the amount of unpaid taxes…