Smith v. United States (In Re Smith)

OPINION AND ORDER DENYING DEBTOR’S MOTION FOR SUMMARY JUDGMENT, GRANTING UNITED STATES’ MOTION FOR SUMMARY JUDGMENT AND EXCEPTING DEBTS FROM DISCHARGE

WALTER J. KRASNIEWSKI, Bankruptcy Judge.

This matter is before the Court upon Mark R. Smith’s (the “Debtor”) motion for summary judgment in his adversary proceeding which seeks to discharge tax debts owed to the United States of America, Internal Revenue Service, (“IRS”) for 1987, 1988,1989 and 1990. The IRS has also filed a motion for summary judgment, arguing that the Debt- or’s income tax debts for 1987, 1988, 1989 and 1990 are…