IN RE FERNANDEZ

Bankruptcy No. GG89-01239, Adv. P. No. 89-0330.

130 B.R. 757 (1991)

In re Alfredo Medina FERNANDEZ and Linda Medina, Debtors. Alfredo Medina FERNANDEZ and Linda Medina, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, W.D. Michigan.

August 14, 1991.


Attorney(s) appearing for the Case

William R. Farley, for plaintiffs Alfredo Medina Fernandez and Linda Medina.

Mark D. Lansing, for defendant U.S.


OPINION

JAMES D. GREGG, Bankruptcy Judge.

I. ISSUES

The cross motions for summary judgment in this adversary proceeding raise three issues involving the liability of the Debtors for failure to account for and pay over various taxes to the government. First, whether the Debtors are each responsible persons, within the meaning of 26 U.S.C. § 6672 (hereinafter "I.R.C."), who were required, and willfully failed, to collect, account for, and pay...

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