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IN RE TORRES

Bankruptcy No. 88 B 5030, Adv. No. 91 A 299.

143 B.R. 183 (1992)

In re Ricardo and Olivia TORRES, Debtors. Ricardo and Olivia TORRES, Plaintiffs, v. ILLINOIS DEPARTMENT OF REVENUE, Defendant.

United States Bankruptcy Court, N.D. Illinois, E.D.

June 30, 1992.

Attorney(s) appearing for the Case

Gary S. Tucker, Chicago, Ill., for plaintiffs.

Patricia Marshall, James D. Newbold Asst. Atty. Gen., Revenue Litigation Div., Chicago, Ill., for defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JACK B. SCHMETTERER, Bankruptcy Judge.

This matter was tried before the Court on the Adversary Complaint of the debtor-plaintiffs, Ricardo and Olivia Torres. That Complaint seeks a declaration that debts owed by them to the Illinois Department of Revenue (the "IDR") have been discharged in bankruptcy pursuant to 11 U.S.C. § 727. Plaintiffs also ask for sanctions against the IDR in the event that the debts are...

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