Haysman v. Georgia (In Re Haysman)

ORDER ON MOTIONS FOR SUMMARY JUDGEMENT

MARGARET H. MURPHY, Bankruptcy Judge.

The complaint filed by Debtor, Arnold Haysman (Plaintiff) seeks a determination that a claim by the Georgia Department of Revenue (Defendant) against him is dis-chargeable and a declaratory judgment that Plaintiff is not liable to Defendant. Plaintiff asserts he was not a “responsible person” in A.H. Consulting, and he did not “willfully fail to remit withholding taxes. The parties have filed cross motions for summary judgment. For the reasons set forth below, Plaintiffs motion is granted and Defendant’s motion is…