Neeter v. Director of Revenue (In Re Neeter)

MEMORANDUM OPINION

DAVID P. McDONALD, Bankruptcy Judge.

Plaintiff Ronald Neeter seeks a declaration that his Missouri income taxes for certain years were discharged in his bankruptcy proceedings. Defendants contend that these taxes were not discharged because they were entitled to priority under 11 U.S.C. § 507(a)(8). Plaintiffs taxes are nondischargeable because they are entitled to priority and are, therefore, excepted from discharge under 11 U.S.C. § 523(a)(1).

JURISDICTION AND VENUE

This Court has jurisdiction over the pax*ties and subject matter of this proceeding under 28 U.S.C. §§ 1334,…