IN RE HENDERSON

Bankruptcy No. 87-00026, Adv. No. 91-0090.

137 B.R. 239 (1991)

In re Marvin Lee HENDERSON, Debtor. Marvin Lee HENDERSON, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, E.D. Kentucky, at Lexington.

October 2, 1991.


Attorney(s) appearing for the Case

David C. Hickman.

David E. Middleton.

W. Thomas Bunch, Lexington, Ky., for debtor/plaintiff.


MEMORANDUM OPINION

CLIVE W. BARE, Bankruptcy Judge.

The issue before the court in this adversary proceeding is whether the debtor's discharge in bankruptcy also discharges tax penalties relating to nondischargeable tax liabilities incurred more than three years before the filing of the bankruptcy petition. 11 U.S.C. § 523(a)(7).

I

Plaintiff, Marvin Lee Henderson ("Henderson"), timely filed his federal income tax returns for 1982 and...

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