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IN RE COURTNEY

Bankruptcy No. 92-9306-8P7, Adv. No. 92-692.

151 B.R. 964 (1993)

In re: Eric A. COURTNEY, Debtor, Eric A. COURTNEY, Plaintiff, v. INTERNAL REVENUE SERVICE, USA, Defendant.

United States Bankruptcy Court, M.D. Florida, Tampa.

February 24, 1993.

Attorney(s) appearing for the Case

Rodney L. Dillon, Sarasota, FL, for plaintiff.

Philip Doyle, Washington, DC, for defendant.

ORDER ON MOTION FOR SUMMARY JUDGMENT

ALEXANDER L. PASKAY, Chief Judge.

THIS IS a Chapter 7 case and the matter under consideration is a Motion for Summary Judgment filed by the United States Government (Government) in the above-captioned adversary proceeding. The adversary proceeding was commenced by Eric A. Courtney (Debtor) who sought a determination that his income taxes due for tax year 1988 shall be declared to be dischargeable and not to be excepted...

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