Woodworth v. United States (In Re Woodworth)

MEMORANDUM DECISION AND ORDER

PAUL HYMAN, Jr., Bankruptcy Judge.

THIS MATTER came before the Court for trial on August 5, 1996, upon the Debtor’s Complaint to determine the dischargeability of income tax debts. The issue at trial was whether the Debtor filed federal income tax returns for the years 1984 and 1985, thereby entitling him to discharge those tax liabilities. The Court, having heard the testimony, examined the evidence presented, observed the candor and demeanor of the witnesses, and considered the arguments of counsel, makes the following findings of fact and conclusions of law.

FINDI…