Woods v. Internal Revenue Service (In Re Woods)

ORDER DENYING UNITED STATES’ MOTION FOR SUMMARY JUDGMENT AND GRANTING PARTIAL SUMMARY JUDGMENT IN FAVOR OF DEBTOR

JAMES K. COACHYS, Bankruptcy Judge.

William D. Woods (the “Debtor”) commenced an adversary proceeding pursuant to Section 523 of the United States Bankruptcy Code, 11 U.S.C. § 101, et seq. (the “Code”), seeking a determination that certain state and federal income tax liabilities are dischargeable. In response, the United States moved for summary judgment and argued that the subject federal income taxes are excepted from discharge pursuant to 11 U.S.C. § 523(a)(1)(B)®, which…