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IN RE CRIST

Bankruptcy No. 86-01450D, Adv. No. 87-0084D.

85 B.R. 807 (1988)

In re Robert L. CRIST and Linda S. Crist, Debtors. Robert L. CRIST and Linda S. Crist, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, N.D. Iowa.

January 29, 1988.

Attorney(s) appearing for the Case

Dennis Naughton, Dubuque, Iowa, for plaintiffs.

Seth Farber, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OF OPINION AND ORDER RE: DISCHARGEABILITY AND ORDER

WILLIAM L. EDMONDS, Bankruptcy Judge.

The matter before the Court is a complaint filed by Robert L. Crist and Linda S. Crist (Debtors) to determine the dischargeability under 11 U.S.C. section 523(a)(1) of certain federal personal income tax liabilities and to determine the extent of their liability, if any, under 11 U.S.C. section 505. A hearing was held on October 14, 1987 and the matter was...

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