United States v. Eaton

FOR TINH TEH SEO UUTNHITEERDN S DTIASTTERSI CDTI SOTFR WICETS CTO VUIRRGT INIA CHARLESTON DIVISION UNITED STATES OF AMERICA, Plaintiff, v. CIVIL ACTION NO. 2:17-cv-01220 LUCINDA L. EATON, Defendant. MEMORANDUM OPINION AND ORDER This matter is before this Court following a bench trial held on May 22, 2020, as to the issue of whether Defendant Lucinda L. Eaton’s (“Ms. Eaton”) federal tax liabilities for tax year 2006 are excepted from discharge in her bankruptcy proceedings pursuant to 11 U.S.C. § 523(a)(1)(C). (See ECF No. 79 at 11–13.) For the reasons explained more fully herein, this Court…