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IN RE GARDNER

No. 02-5523.

360 F.3d 551 (2004)

In re Gary Louis GARDNER, Debtor. Jeffrey D. Stamper, Executor of the Estate of Gary Louis Gardner, Appellant, v. United States of America, Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: March 12, 2004.

Attorney(s) appearing for the Case

David M. Cantor (argued and briefed), C. Shawn Fox (briefed), Seiller & Handmaker, Louisville, KY, for Appellant.

Christopher Kayser, U.S. Dept. of Justice, Tax Div., Washington, DC, Edward T. Perelmuter (briefed), Marion E.M. Erickson (argued and briefed), U.S. Dept. of Justice Appellate Section Tax Div., Washington, DC, for Appellee.

Before: BOGGS, Chief Judge; KRUPANSKY and CLAY, Circuit Judges.

OPINION

KRUPANSKY, Circuit Judge.

This proceeding seeks to decide if appellant-debtor Gary Gardner ("Gardner") may discharge his income tax liability for the years 1990 and 1991 pursuant to 11 U.S.C. § 523(a)(1)(C) of the Bankruptcy Code ("Code"). The appellant has challenged the district court's affirmance of the bankruptcy court's determination that his conduct constituted a willful attempt to evade his tax liability, thus precluding discharge in...

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