Lamborn v. United States Ex Rel. Internal Revenue Service (In Re Lamborn)

MEMORANDUM OPINION AND ORDER

MICKEY DAN WILSON, Chief Judge.

This adversary proceeding under 11 U.S.C. § 523(a)(1) was submitted for decision on stipulations and briefs. Upon consideration thereof, and of the record herein, this Court, pursuant to F.R.B.P. 7052, finds, concludes, and orders as follows. Procedural history of the matter is set forth in “Findings of Fact.”

FINDINGS OF FACT

Randall Dee Lamborn and Teresa Marie Lamborn are husband and wife (“the Lam-borns”). The Lamborns timely filed their Oklahoma Individual Form 511 Income Tax Returns for the years 1981 and 1982, stips. p. 2 ¶ 3.…