Fandre v. District Director, Dallas District, Internal Revenue Service (In Re Fandre)

OPINION

DONALD R. SHARP, Bankruptcy Judge.

Comes now before the Court the First Amended Complaint of Steven E. and Kathleen Fandre, hereinafter referred to as (“Debtors”) to Avoid Preference and Determine Dischargeability of Debt pursuant to regular setting in Plano, Texas. Pursuant to a joint pre-trial order all parties have waived oral hearing and requested that this Court address the issues presented in this case through consideration of motions for summary judgment previously filed by each party. This opinion constitutes findings of fact and conclusions of law in accordance with…