Harper v. Internal Revenue Service (In Re Harper)

ORDER

A. DAVID KAHN, Chief Judge.

Before the Court is Plaintiff-Debtors’ Motion for Summary Judgment. The underlying adversary proceeding is to determine the dischargeability of certain debts for income taxes, penalties and interest and is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(I). The Court will deny Plaintiffs’ Motion based upon the following findings and conclusions.

FACTS

Plaintiffs filed their Complaint on May 13, 1992 seeking a determination that the following federal income tax liabilities are dischargeable: 1984 taxes of $14,904, 1985 taxes of $11,403, 1986 taxes of $7,158,…