In the Matter of Edward Gerald Lackey, Bankrupt. Edward Gerald Lackey v. United States

This is an appeal by a bankrupt, Edward Lackey, from an order of the District Court for the Middle District of North Carolina which held that a debt owed by Lackey to the United States in the amount of $164,333 is a nondischargeable debt under section 17(a) of the Bankruptcy Act, 11 U.S.C. § 35(a)(1).

“Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in…