Easton v. United States (In Re Easton)

DECISION

WILLIAM V. ALTENBERGER, Bankruptcy Judge.

This matter came on to be heard on the Motion for Summary Judgment filed by the Defendant, the United States of America, Internal Revenue Service Division (IRS), and the Plaintiffs’ (Debtors’) cross Motion for Summary Judgment. The facts are not in dispute and only questions of law are presented.

The debtors’ Federal Income Tax Returns for the years 1977 through 1980 were due, and were filed, by April 15 of each following year, with the return for 1980 being due, and filed, by April 15, 1981. The debtors’ 1980 return became the subject of a…