Richards v. United States (In Re Richards)

MEMORANDUM

MORTON, Senior District Judge,

Sitting by Designation.

This case is on appeal from an order denying the Government’s motion to dismiss an adversary proceeding. The opinion of the Bankruptcy Judge is hereby adopted as the opinion of this court and is made a part hereof as fully as if copied verbatim herein.

An appropriate order will be entered.

ORDER OF BANKRUPTCY COURT

RALPH H. KELLY, Bankruptcy Judge.

The plaintiffs filed a complaint against the IRS to stop it from trying to collect a tax penalty which the plaintiffs allege was discharged in their chapter 13 case. The question now before…