Blank v. United States, Internal Revenue Service (In Re Blank)

OPINION AND ORDER EXCEPTING DEBT FROM DISCHARGE

WALTER J. KRASNIEWSKI, Bankruptcy Judge.

This matter is before the court upon Debtor/plaintiff’s motion for summary judgment of his complaint to determine the dischargeability of tax claims owed defendant the Internal Revenue Service and defendant’s cross motion for summary judgment. Upon consideration thereof, the court finds that the amounts owed defendant should not be discharged.

FACTS

On June 19,1990, Debtor/plaintiff filed a voluntary petition under chapter 7 of title 11. Thereafter, on November 14, 1990, plaintiff filed a complaint to…