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IN RE KIRK

Bankruptcy No. 87-645-ORL-6P7, Adv. No. 87-130.

98 B.R. 51 (1989)

In re Barbara J. KIRK, Debtor. Barbara J. KIRK, Plaintiff, v. UNITED STATES of America, DEPARTMENT of INTERNAL REVENUE, Defendant.

United States Bankruptcy Court, M.D. Florida, Orlando Division.

January 25, 1989.

Attorney(s) appearing for the Case

R. Edward Cooley, Longwood, Fla., for plaintiff.

Clinton W. Marrs, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION

THOMAS E. BAYNES, Jr., Bankruptcy Judge.

THE MATTER before this Court is a Complaint filed by the Debtor, Barbara J. Kirk, to Determine the Dischargeability of a Debt pursuant to Section 523(a)(1)(C) and Section 523(a)(7)(A) of the Bankruptcy Code. The Court reviewed the record and the evidence presented at trial, heard argument of counsel, and being otherwise fully advised in the premises, makes...

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