INTERNAL REVENUE SERVICE v. NORTON

Civ. A. No. J-81-3043, Bankruptcy No. 77-01054G.

18 B.R. 380 (1982)

INTERNAL REVENUE SERVICE, Appellant, v. Wesley Wanner NORTON, Debtor, Appellee.

United States District Court, D. Maryland.

March 8, 1982.


Attorney(s) appearing for the Case

J. Frederick Motz, U.S. Atty., and Michael J. Travieso, Asst. U.S. Atty., Baltimore, Md., Judith A. Levinthal, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for appellant.

Michael D. Jackley, Shelly E. Mintz, Baskin & Sears, Hyattsville, Md., for appellee.


MEMORANDUM OPINION

SHIRLEY B. JONES, District Judge.

A novel question concerning the interpretation of the word "tax" in the discharge provisions of Section 17 of the Bankruptcy Act of 1966, 11 U.S.C. § 35 (1976), is presented in this bankruptcy appeal. The Bankruptcy Court held that an assessment against a defaulting IRS employee made under 26 U.S.C. § 7803(c) was not an exempt tax and accordingly enjoined collection. The Government filed a timely...

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