Humble v. Louisiana, Dept. of Revenue & Taxation (In re Humble)

MEMORANDUM OPINION

JERRY A. BROWN, Bankruptcy Judge.

This matter came on for trial on February 18, 1997 on the complaint of Tracy Humble (“debtor”) seeking a discharge of State of Louisiana income taxes under 11 U.S.C. § 523(a)(1). After listening to the evidence, reviewing the exhibits and pleadings, and considering the arguments of counsel, the court concludes that the 1983 taxes are dis-chargeable and that the 1986 and 1987 taxes are nondischargeable.1

I. FINDINGS OF FACT

A. Procedural background

The debtor filed for protection under Chapter 7 of the Bankruptcy Code on December 13, 1995. The…