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IN RE KING

BK # 88-11367-B, Adv. No. 89-0374.

117 B.R. 339 (1990)

In re David Clark KING, Jr., and Billie B. King, Debtors. David Clark KING, Jr., and Billie B. King, Plaintiffs, v. TENNESSEE DEPARTMENT OF REVENUE, Defendant.

United States Bankruptcy Court, W.D. Tennessee, E.D.

August 10, 1990.

Attorney(s) appearing for the Case

Lloyd Utley, Jackson, Tenn., for plaintiffs.

Walter C. Drake, Chapter 7 Trustee, Jackson, Tenn.

Brendan Bradley, Deputy Gen. Counsel, Sandra Nugent, co-counsel, State of Tenn., Dept. of Revenue, Nashville, Tenn.

MEMORANDUM OPINION AND ORDER REGARDING PLAINTIFFS' COMPLAINT TO DETERMINE DISCHARGEABILITY OF DEBT

WILLIAM H. BROWN, Bankruptcy Judge.

This controversy is before the Court on the Plaintiffs' complaint to determine the dischargeability of a debt comprised of sales taxes due more than three years prior to the filing of their bankruptcy petition. This is a core proceeding in accordance with 28 U.S.C. § 157(b)(2)(1). The following constitutes findings of...

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