Carapella v. United States (In Re Carapella)

ORDER ON MOTIONS FOR SUMMARY JUDGMENT

ALEXANDER L. PASKAY, Chief Judge.

This is a Chapter 7 liquidation case and the matter under consideration is the dis-chargeability vel non of $1,112,603.10 allegedly owed by George Louise Carapella (Debtor) for unpaid income taxes to the U.S.A. (Government). The claim of dis-chargeability was presented by the Debtor who on January 21, 1987, initiated the above captioned adversary proceeding. In due course the Government filed its answer to the complaint in which all of the material allegations of the Debtor were denied.

Shortly thereafter the Debtor filed…