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IN RE KING

Bankruptcy No. 88-1484-6P7, Adv. No. 88-297.

96 B.R. 356 (1989)

In re Richard C. KING and Lynn C. King, Debtors. Richard C. KING and Lynn C. King, Plaintiffs, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

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

January 30, 1989.

Attorney(s) appearing for the Case

William Lawless, Altamonte Springs, Fla., for plaintiffs.

Mark Stier, U.S. Trial Atty., Tax Division, Dept. of Justice, Washington, D.C., for defendant.

FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION

ALEXANDER L. PASKAY, Chief Judge.

THIS is a Chapter 7 liquidation case, and the matter under consideration is the dischargeability vel non of the liability for unpaid taxes of Richard C. King and Lynn C. King, the Debtors in the above-captioned Chapter 7 case. The liability alleged by the Government is the result of an audit of their tax return filed for the tax year 1978. In their Complaint, the...

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