IN RE BLAKE

Bankruptcy No. 92-01040-APG, Adv. No. 92-00110-APG.

154 B.R. 590 (1992)

In re Thomas B. BLAKE, Jr., Debtor. Thomas B. BLAKE, Jr., Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, M.D. Alabama.

December 3, 1992.


Attorney(s) appearing for the Case

F. Patrick Loftin, Phenix City, AL, for plaintiff.

Patricia Allen Conover, Asst. U.S. Atty., Montgomery, AL, for defendant.


OPINION ON COMPLAINT

A. POPE GORDON, Bankruptcy Judge.

The debtor commenced this adversary proceeding on April 28, 1992 to determine the dischargeability of income taxes under 11 U.S.C. § 523(a)(1).

The parties submitted this proceeding to the court based on documentary evidence, oral arguments, and the parties' joint pretrial statement filed November 2, 1992.1

The debtor filed a petition under chapter 7...

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