DuBose v. Kaczmarski (In Re DuBose)

MEMORANDUM OPINION AND ORDER

RICHARD L. SPEER, Bankruptcy Judge.

This cause came before the Court upon the Debtor’s Complaint for Determination of the Dischargeability of Debt. Both parties agree and request that this Court make a decision based upon the briefs submitted. Defendant Jerry Kaczmarski contends that as a co-debtor or surety, his involuntary payment of the tax obligation of the partnership after the dissolution of the partnership should place him in the priority position of the taxing authorities pursuant to Section 509 of the Bankruptcy Code, thereby making the debt…