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IN RE AVERY

Bankruptcy No. 90-00883-SWC, Adv. No. 90-0669.

134 B.R. 447 (1991)

In re Cynthia C. AVERY, Debtor. Cynthia C. AVERY, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

Amended Order October 22, 1991.

Attorney(s) appearing for the Case

Ralph Goldberg, Atlanta, Ga., for plaintiff.

Carl Q. Carter, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

ORDER

STACEY W. COTTON, Bankruptcy Judge.

Before the court are cross motions for summary judgment by plaintiff debtor and defendant, United States of America, for its agency The Internal Revenue Service ("I.R.S."). Plaintiff debtor seeks a determination that her pre-petition tax liability to defendant has been discharged under 11 U.S.C. § 1328(a). Defendant seeks a determination that its claim is not dischargeable...

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