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ARENSON v. U.S. THROUGH I.R.S.

4:CV92-3044.

145 B.R. 310 (1992)

John ARENSON, Appellant, v. UNITED STATES of America, Acting Through the INTERNAL REVENUE SERVICE, Appellee.

United States District Court, D. Nebraska.

June 25, 1992.

Attorney(s) appearing for the Case

Vincent M. Powers, Lincoln, Neb., for appellant.

James A. Bruton, Acting Asst. Atty. Gen., Stephen G. Fuerth and Virginia Cronan Lowe, Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellee.

MEMORANDUM AND ORDER

URBOM, Senior District Judge.

The appellant, John Arenson, appeals the decision of the bankruptcy court1 ruling that the debtor's tax obligations from 1981, 1982, and 1983 are not dischargeable pursuant to 11 U.S.C. § 523(a)(1)(B)(i). 134 B.R. 934. The issue on appeal is whether the decision of the bankruptcy court is contrary to fact and to law.

On appeal, the...

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