IN RE BYRUM

No. CV 91-2859 MRP, Bankruptcy No. SA 88-6605 JR, Adv. No. SA 90-992 JR.

139 B.R. 498 (1992)

In re Alton Vaughn BYRUM, Juanita Doris Byrum, Debtors. Alton Vaughn BYRUM and Juanita Doris Byrum, Plaintiffs, v. INTERNAL REVENUE SERVICE, Defendant.

United States District Court, C.D. California.

January 17, 1992.


Attorney(s) appearing for the Case

Ralph R. Loyd, George L. Rogers, Huntington Beach, Cal., for appellees.

Lourdes G. Baird, U.S. Atty., Mason C. Lewis, AUSA, Richard G. Stack, AUSA, Los Angeles, Cal., for appellant.


MEMORANDUM OF DECISION AND ORDER

PFAELZER, District Judge.

This appeal concerns whether a tax fraud penalty assessed by the Internal Revenue Service ("IRS") against the debtors Alton Vaughn Byrum and Juanita Doris Byrum ("the Byrums") is dischargeable under Chapter 7 pursuant to section 523(a)(7)(B) of the Bankruptcy Code. 11 U.S.C. § 523(a)(7)(B). Bankruptcy Court Judge John E. Ryan held that the debt was dischargeable. In reaching this determination...

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