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

MEMORANDUM OPINION

ROBERT F. HERSHNER, Jr., Chief Judge.

George Larry Hamrick and Linda Hester Hamrick, Plaintiffs, filed on January 19, 1999, a Complaint for Determination of Dischargeability of Debt. Plaintiffs filed on January 28, 1999, an amendment to their complaint. The United States of America, acting through the Internal Revenue Service, Defendant, filed its response on March 24, 1999. Defendant filed on June 22, 2000, an amendment to its response. A trial was held on June 23, 2000. 1 The Court, having considered the evidence presented and the arguments of counsel, now publishes this…