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IN RE GROETKEN

No. 86-3066.

843 F.2d 1007 (1988)

In re Richard Eugene GROETKEN, Debtor. Richard Eugene GROETKEN, Plaintiff-Appellant, v. STATE OF ILLINOIS, DEPARTMENT OF REVENUE, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided April 1, 1988.

Attorney(s) appearing for the Case

Paul H. Lauber, Farrell & Long, P.C., Godfrey, Ill., for debtor.

Lynn M. Travis, Asst. Atty. Gen., Springfield, Ill., for defendant-appellee.

Before RIPPLE and MANION, Circuit Judges, and REYNOLDS, Senior District Judge.

MANION, Circuit Judge.

Richard Groetken appeals the district court's decision that a judgment against him under the Illinois Retailer's Occupation Tax Act was not discharged in bankruptcy. We reverse.

I.

The facts in this case are not in dispute. During the years 1979 and 1980, Richard Groetken was an officer of Pizza John's, Inc. Pizza John's operated a restaurant in Alton, Illinois that was subject to the Illinois Retailer's Occupation Tax Act...

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