Miller v. Internal Revenue Service (In Re Miller)

OPINION ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

WILLIAM R. GREENDYKE, Bankruptcy Judge.

On April 3, 1995 Debtors, John and Helga Miller, filed the instant adversary proceeding seeking a determination that their 1986 and 1989 income taxes are not entitled to priority status, and consequently, are dischargeable pursuant to 11 U.S.C. § 507(a)(8) and § 523(a)(1). Subsequently, on July 12, 1995 Defendant, Internal Revenue Service, filed a motion for summary judgment, which is currently pending before the Court. The motion for summary judgment seeks a determination that the Plaintiffs 1986 income…