IN RE RENCH

Bankruptcy No. 90-40518-7, Adv. No. 90-7168.

129 B.R. 649 (1991)

In re Robert Merle RENCH, Ucinda Patricia Rench, d/b/a Robert Rench, Debtors. Robert Merle RENCH and Ucinda Patricia Rench, Plaintiffs, v. UNITED STATES, INTERNAL REVENUE SERVICE and State of Kansas, Department of Revenue, Defendants.

United States Bankruptcy Court, D. Kansas.

March 21, 1991.


Attorney(s) appearing for the Case

James J. Long, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendants.

Woody D. Smith, Coffeyville, Kan., for debtors.

Darcy D. Williamson, Topeka, Kan., trustee.


MEMORANDUM GRANTING SUMMARY JUDGMENT

JAMES A. PUSATERI, Bankruptcy Judge.

This matter comes before the Court on the motion of the United States/Internal Revenue Service ("US/IRS") for summary judgment in this suit by Robert and Ucinda Rench ("Debtors") to determine the dischargeability of income taxes, and the penalties and interest thereon, pursuant to 11 U.S.C. § 523(a). The US/IRS is represented by James J. Long, Trial Attorney, Tax Division, U.S...

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