Di Vincenzo v. New York City Income Tax Bureau (In Re Di Vincenzo)

DECISION ON THE DISCHARGEABILITY OF TAX LIABILITIES

EDWARD J. RYAN, Bankruptcy Judge.

The bankrupt has instituted an adversary proceeding against the New York City Income Tax Bureau, seeking a judgment declaring the dischargeability of tax (and tax related) liabilities owing the City for the years 1971-73. Plaintiff contends that these claims are dischargeable pursuant to section 17(a)(1) of the Bankruptcy Act, which provides that:

A discharge in bankruptcy shall release a bankrupt from all of his provable debts, whether allowable in full or in part, except such as (1) are taxes which became…