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IN RE HARTMAN

Bankruptcy No. 87-11805, Adv. No. 88-0164, No. 89-1264-C.

110 B.R. 951 (1990)

In re Willis E. HARTMAN, Debtor. Willis E. HARTMAN, Plaintiff, v. UNITED STATES of America, Internal Revenue Service, the State of Kansas, and Kansas Department of Revenue, Defendants.

United States District Court, D. Kansas.

February 14, 1990.

Attorney(s) appearing for the Case

Paul B. Swartz and Martin R. Brown, Martin, Pringle, Oliver, Wallace & Swartz, Wichita, Kan., for plaintiff.

Kim I. Martin, Asst. U.S. Atty., Wichita, Kan., Virginia Cronan Lowe, U.S. Dept. of Justice, Washington, D.C., for defendants.

MEMORANDUM AND ORDER

CROW, District Judge.

The case comes before this court on appeal of the bankruptcy court's memorandum of decision and judgment of decision which were filed on May 3, 1989, in an adversary proceeding. The bankruptcy court therein held that the tax assessed on the plaintiff's 1983 income, the related penalties, and the associated interest are dischargeable under the provisions of 11 U.S.C. §§ 507(a)(7)(A)(ii) and 523(a)(1). The...

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