Kelley v. United States (In Re Kelley)

MEMORANDUM OPINION

STEPHEN J. COVEY, Bankruptcy Judge.

This matter comes on to be heard upon the cross motions for summary judgment filed by Larry K. Kelley and Carol N. Kelley (“Debtors”) and the Oklahoma Tax Commission (“OTC”) in regard to the dischargeability of sales taxes owed by Debtors to the OTC for the tax period 1987 to 1988. The parties agree there are no disputed facts and therefore one party is entitled to judgment as a matter of law. See Celotex Corp. v. Catrett, 477 U.S. 317, 106 S.Ct. 2548, 91 L.Ed.2d 265 (1986). Upon review of the record and the applicable law, the Court finds…