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IN RE HEDGECOCK

Civil No. 93-6071-BE, Bankruptcy No. 690-61471-H7, Adv. No. 90-6233-H.

160 B.R. 380 (1993)

In re Gregory John HEDGECOCK and Dianne Marie Hedgecock, Debtors. UNITED STATES of America, Appellant, v. Gregory John HEDGECOCK, and Dianne Marie Hedgecock, Appellees.

United States District Court, D. Oregon.

August 27, 1993.

Attorney(s) appearing for the Case

Gregory John Hedgecock and Dianne Marie Hedgecock, pro se.

Mark Nebergall, Alisa R. Margolis, U.S. Dept. of Justice, Washington, DC, for defendant.

OPINION

BELLONI, District Judge.

Appellant, the United States of America, appeals from a judgment of the United States Bankruptcy Court for the District of Oregon entered on October 21, 1992, finding that certain taxes and penalties assessed against pro se appellees, Gregory J. Hedgecock and Diane M. Hedgecock, are dischargeable.

The judgment of the Bankruptcy Court is affirmed in part and reversed in part. This matter is remanded to the Bankruptcy...

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