Massoni v. District Director of Internal Revenue Service (In Re Massoni)

MEMORANDUM OF DECISION

JAMES A. PUSATERI, Bankruptcy Judge.

The parties have both filed summary judgment motions on the issues of dis-chargeability under 11 U.S.C. §§ 507(a)(6), 523(aXl) and computation of the Minimum Tax under 26 U.S.C. §§ 56-58, 172(d), 1202. The parties agree these issues involve undisputed facts and questions of law.

The issues presented for determination are:

1. Is the instant tax debt excepted from discharge under 11 U.S.C. § 523(a)(1) and § 507(a)(6)(A)(iii).

2. Under the provisions of the Minimum Tax, did the IRS properly apply the tax benefit rule in computing the…