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MATTER OF HARPER

Bankruptcy No. A92-67697-ADK, Adv. No. 92-6492.

153 B.R. 84 (1993)

In the Matter of Quinton B. HARPER, Carlette M. Harper, Debtors. Quinton B. HARPER, Carlette M. Harper, Plaintiffs, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

January 20, 1993.

Attorney(s) appearing for the Case

Lawrence R. Landry, Decatur, GA, for plaintiffs.

Joe D. Whitley, U.S. Atty., Atlanta, GA, Jon D. Pifer, U.S. Dept. of Justice, Washington, DC, for defendant.

ORDER

A. DAVID KAHN, Chief Judge.

Before the Court is Plaintiff-Debtors' Motion for Summary Judgment. The underlying adversary proceeding is to determine the dischargeability of certain debts for income taxes, penalties and interest and is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(I). The Court will deny Plaintiffs' Motion based upon the following findings and conclusions.

FACTS

Plaintiffs filed their Complaint...

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