Kiesner v. Internal Revenue Service (In Re Kiesner)

MEMORANDUM DECISION

M. DEE McGARITY, Bankruptcy Judge.

Introduction

The debtors, Peggy Kiesner and Roger and Iris Kiesner, brought identical adversary proceedings in each of their bankruptcy eases asking that this court determine taxes claimed owed by the IRS were discharged or, in the case of certain taxes owed by another entity, the debtors are not liable.

The parties briefed the issues and presented evidence at trial. The final determination of the dollar amount of tax liability will be left to the parties, which they can calculate based on the legal findings in this decision.

This court has…