IN RE DAVIS

Bankruptcy No. 580-00072, Adv. No. 581-0029.

11 B.R. 621 (1981)

In re Hershel Wayne DAVIS and Verna Maureen Davis, d/b/a Hershel's General Store and d/b/a Lawn Mower Center, Debtors. Hershel Wayne DAVIS and Verna Maureen Davis, Plaintiffs, v. LAMESA INDEPENDENT SCHOOL DISTRICT, Defendant.

United States Bankruptcy Court, N.D. Texas, Lubbock Division.

June 3, 1981.


Attorney(s) appearing for the Case

R. Byrn Bass, Jr., Lubbock, Tex., for debtor.

Larry R. Brandon, Amarillo, Tex., for defendant.

Thomas J. Griffith, Lubbock, Tex., trustee.


MEMORANDUM AND ORDER

BILL H. BRISTER, Bankruptcy Judge.

This Memorandum and Order treats the subject of when a tax is "assessed" within the meaning of §§ 507(a)(6)(B) and 523(a)(1)(A).

The debtors filed petition for order for relief under Chapter 7 of Title 11, United States Code, on August 29, 1980. On December 9, 1980, after discharge hearing contemplated by § 524(d), order was entered discharging the debtors from all dischargeable...

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