Marvin v. United States (In Re Marvin)

DECISION

JAMES E. SHAPIRO, Bankruptcy Judge.

The controversy at hand is whether the damages under Wis.Stat. § 26.09 (which provides for the recovery by a landowner of double damages against one who unlawfully cuts, removes and transports timber) are a “fine, penalty or forfeiture” within the meaning of § 523(a)(7) of the Bankruptcy Code.

This issue has been presented on cross motions for summary judgment and upon a stipulation of facts. This is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(I).

Before this bankruptcy petition was filed, the defendant, United States of America (“USA”), had…