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IN RE NEIL

Bankruptcy No. 90-50398-7, Adv. No. 91-5010.

131 B.R. 142 (1991)

In re Johnnie R. NEIL, and Deborah S. Neil, Debtors. UNITED STATES of America, Plaintiff, v. Johnnie R. NEIL, Defendant.

United States Bankruptcy Court, W.D. Missouri, St. Joseph Division.

September 5, 1991.

Attorney(s) appearing for the Case

Judith Strong, Kansas City, Mo., for plaintiff.

Edward A. Coulson, Kansas City, Mo., for defendant.

MEMORANDUM OPINION

ARTHUR B. FEDERMAN, Bankruptcy Judge.

The matters before the Court are the complaint to determine dischargeability of debt, and the motions for summary judgment filed by each party. The Court has jurisdiction over these matters pursuant to 28 U.S.C. § 1334(b), and may enter final orders pursuant to 28 U.S.C. § 157(b)(2). For the reasons stated below, the Court sustains the summary judgment motion of the United States of America...

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