IN RE ROBERTS

Case No. 91-4026.

129 B.R. 171 (1991)

In re Vincent L. ROBERTS, Debtor. Vincent L. ROBERTS, Plaintiff, v. UNITED STATES of America, acting Through the INTERNAL REVENUE SERVICE, Defendant.

United States District Court, C.D. Illinois.

June 14, 1991.


Attorney(s) appearing for the Case

Darilyn Knauss, Asst. U.S. Atty., Peoria, Ill., Benjamin Norris, U.S. Dept. of Justice, Tax Div., Washington, D.C., for United States.

Barry Barash, Galesburg, Ill., for appellee.

Randy Moon, Peoria, Ill., for U.S. trustee.


ORDER

MIHM, District Judge.

This matter is before the Court on appeal from the United States Bankruptcy Court for the Central District of Illinois, the Honorable William V. Altenberger presiding. The bankruptcy court determined that certain tax penalties owed to the United States by the debtor were dischargeable under his Chapter 7 bankruptcy petition. For the reasons set forth below, this decision is affirmed.

BACKGROUND

The debtor Vincent...

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