Winters v. Shulman (In re Winters)

MEMORANDUM OPINION

MARIAN F. HARRISON, Bankruptcy Judge.

This matter is before the Court upon the parties’ cross-motions for partial summary judgment. The issues presented are: (1) whether the Internal Revenue Service’s (hereinafter “IRS”) claim for 2004 taxes is a non-dischargeable priority claim; and (2) whether an erroneous refund sent to the debtors post-petition and then returned by the debtors to the IRS is property of the estate.1 For the following reasons, the Court finds, as a matter of law, that the IRS’s claim for 2004 taxes is a non-dis-chargeable, allowable, priority claim, and…