IN RE RASSI

Bankruptcy No. 181-00723, Adv. Nos. 91-8210, 91-8195.

140 B.R. 490 (1992)

In re Timothy J. RASSI, Debtor. UNITED STATES of America, acting Through the INTERNAL REVENUE SERVICE, Plaintiff, v. Timothy J. RASSI, Defendant. Timothy J. RASSI, Plaintiff, v. UNITED STATES of America, acting Through the INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, C.D. Illinois.

May 15, 1992.


Attorney(s) appearing for the Case

Gary T. Rafool, Peoria, Ill., for Rassi.

Douglas W. Snoeynbos, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for I.R.S.

Gerard Brost, Asst. U.S. Atty., Peoria, Ill., for U.S.


OPINION

WILLIAM V. ALTENBERGER, Bankruptcy Judge.

Before the Court are motions filed by the Internal Revenue Service to dismiss the complaint filed by the Debtor, Timothy J. Rassi, to determine the dischargeability of his income taxes for the years 1978, 1979, and 1980 and to enjoin the Internal Revenue Service from collecting those taxes. By agreement of the parties, a companion adversary proceeding filed by the Internal Revenue Service, Adv. No. 91-8210...

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