Somma v. United States (In re Somma)

FINDING

HAROLD F. WHITE, Bankruptcy Judge.

This matter came on for trial on July 15, 1991 on the Second Amended and Supplemental Complaint filed by the debtor, Fred F. Somma, M.D., and his non-debtor spouse, Sara Jane Somma, against the United States of America, Internal Revenue Service, the United States Attorney and Harold Corzin, the Chapter 7 Trustee of the Bankruptcy Estate (“the Trustee”).

BACKGROUND AND FINDINGS

1. Beginning in the late 1970’s, the debtor, Fred F. Somma, M.D., began receiving money by alleged loans from the “Fred F. Somma and Associates, Inc. Amended *134and Restated Pension…