Huber v. Massachusetts Department of Revenue (In Re Huber)

FINDINGS OF FACT AND CONCLUSIONS OF LAW ON PLAINTIFF’S PETITION TO DETERMINE DISCHARGEABILITY OF DEBT

KAREN S. JENNEMANN, Bankruptcy Judge.

This adversary proceeding came on for hearing on February 6, 1997, on the Petition to Determine Dischargeability (the “Petition”) filed by the debtor, Karl Huber (the “Plaintiff’). The Plaintiff claims that the taxes and penalties assessed against him by the Massachusetts Department of Revenue, Commonwealth of Massachusetts (the “Defendant”) are dischargeable pursuant to Section 523(a)(1) of the Bankruptcy Code. After reviewing the pleadings and considering…