Tapp v. Fairbanks North Star Borough (In Re Tapp)

MEMORANDUM OPINION

J. DOUGLAS WILLIAMS, II, Bankruptcy Judge.

Plaintiff-Debtor Lois Tapp, as an individual, filed a voluntary petition in bankruptcy on December 5, 1980. Her statement of liabilities listed the Fairbanks North Star Borough (Borough) as holding a claim for approximately $40,000, for retail sales taxes. That claim, upon which the Borough had received judgment in the Alaska Superior Court, concerned sales tax liabilities arising from a business which was formerly operated by Lois Tapp and/or her husband as an unincorporated entity and which was later incorporated. On January 28,…