HAMMERER v. INTERNAL REVENUE SERVICE

Bankruptcy Nos. 81-1440, 81-01095.

18 B.R. 524 (1982)

Randall L. HAMMERER, Debtor and Plaintiff, v. INTERNAL REVENUE SERVICE and Department of Revenue, Defendants.

United States Bankruptcy Court, E.D. Wisconsin.

March 16, 1982.


Attorney(s) appearing for the Case

Robert N. Meyeroff, Milwaukee, Wis., for debtor and plaintiff.

Nelson E. Shafer, Dist. Counsel, Internal Revenue Service, Milwaukee, Wis., and Atty. Nancy Morgan, Tax Div., Dept. of Justice, Washington, D.C., for Internal Revenue Service.

John Fliss, Wis. Dept. of Revenue, Madison, Wis., for Wis. Dept. of Revenue.


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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