Roper v. Barclay (In Re Roper)

ORDER GRANTING COMPLAINT

AUDREY R. EVANS, Bankruptcy Judge.

On July 22, 2002, the Court heard Debt- or’s complaint to determine the discharge-ability of taxes owed to the Arkansas Department of Finance and Administration (“DFA”). Neil Deininger, Esq., Reba Winfield, Esq. and Malcolm Bobo, Esq. appeared for the Plaintiff and Debtor, Dale Roper, who was also present. David Kaufman, Esq. appeared for Defendant DFA. After the DFA put on its evidence and rested, the Debtor moved for a directed verdict. Although counsel identified his motion as a motion for directed verdict, the Court is treating it…