OPINION AND ORDER DENYING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT, GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND DETERMINING TAX LIABILITY
WALTER J. KRASNIEWSKI, Bankruptcy Judge.
This matter is before the court upon the motion of Debtor/plaintiff and the cross motion of defendant for summary judgment of plaintiff's complaint to determine tax liability. Upon consideration of the record herein, the court finds that defendant's motion is well taken and...
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