IN RE GRAHAM

Civ. A. No. 90-0425.

131 B.R. 275 (1991)

In re Thomas A. GRAHAM and Elizabeth M. Graham, Debtors. Thomas A. GRAHAM and Elizabeth M. Graham, Plaintiffs-Appellees, v. INTERNAL REVENUE SERVICE, Defendant-Appellant.

United States District Court, E.D. Pennsylvania.

August 23, 1991.


Attorney(s) appearing for the Case

Joseph F. Minni, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiffs.

Leslie Beth Baskin, Spencer Ervin, Jr., Gratz, Tate, Spiegel, Ervin & Ruthrauff, Philadelphia, Pa., for plaintiffs and debtors.

James J. O'Connell, Asst. U.S. Trustee, Philadelphia, Pa., for trustee.

Joseph Simmons, Deputy in Charge of Bkrtcy. Operations, Philadelphia, Pa., for defendants.


MEMORANDUM AND ORDER

HUYETT, District Judge.

This is an appeal from a final order of the bankruptcy court dated December 14, 1989, determining that the federal tax liabilities of the debtors, Thomas and Elizabeth Graham, were dischargeable. This court has jurisdiction to hear this appeal pursuant to 28 U.S.C. § 158(a) and Bankruptcy Rule 8001(a).

This appeal presents three issues. The first issue is whether debtor Thomas A. Graham

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