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IN RE CRAWFORD

Bankruptcy No. 89-10942-LK, Adv. No. 91-1190-LK.

144 B.R. 346 (1992)

In re Walter M. CRAWFORD, Jr., Debtor. Walter M. CRAWFORD, Jr., Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Texas, Austin Division.

May 1, 1992.

Attorney(s) appearing for the Case

John H. Polk, Houston, Tex., for plaintiff.

William R. Leighton, U.S. Atty., Austin, Tex., for defendant.

MEMORANDUM OPINION ON COMPLAINT TO DETERMINE DISCHARGEABILITY OF DEBT FOR FEDERAL INCOME TAXES

LARRY E. KELLY, Chief Judge.

The trial was held on January 29, 1992 on the Debtor's Complaint to Determine Dischargeability of Debt for Federal Income Taxes. Based on the evidence and arguments of counsel, the court finds that the taxes at issue are not dischargeable in this bankruptcy case.

The court has jurisdiction over this core proceeding pursuant to...

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