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IN RE EDWARDS

Bankruptcy No. 586-922, Adv. No. 586-0280.

74 B.R. 661 (1987)

In re Joseph Donald EDWARDS and Teri Le Edwards, Debtors. Joseph Donald EDWARDS and Teri Le Edwards, Plaintiffs/Debtors, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, N.D. Ohio.

June 17, 1987.

Attorney(s) appearing for the Case

William A. Nome, Kent, Ohio, for debtors.

Richard J. French, Asst. U.S. Atty., Cleveland, Ohio, Joanne C. Rutkowski, U.S. Dept. of Justice, Washington, D.C., for defendant.

FINDING AS TO DISCHARGEABILITY OF FEDERAL INCOME TAX LIABILITY

HAROLD F. WHITE, Bankruptcy Judge.

The parties have stipulated to all material facts regarding the dischargeability of federal income tax liability for which an erroneous, but timely, tax return was filed more than two years before the chapter 7 petition was filed. The matter has been submitted to the court upon briefs.

I. STATEMENT OF FACTS

On or before April 15, 1983 the debtors...

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