ORDER
D.E. IHLENFELDT, Bankruptcy Judge.
The debtor filed this action seeking either to have his 1977 federal income tax liability discharged in bankruptcy or to voluntarily dismiss his original petition in bankruptcy in order to refile. The United States filed a motion to dismiss.
The debtor filed his federal individual income tax return (Form 1040) for the year 1977 on February 27, 1978. The debtor's Form 1040 for 1977 was timely filed in that...
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