FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION
ERWIN I. KATZ, Bankruptcy Judge.
This adversary proceeding comes before the Court on the complaint of Lawrence H. ("Lawrence") and Janet M. ("Janet") Dube to determine the dischargeability of their federal income tax debt. After considering the arguments and evidence presented, the Court enters these Findings of Fact and Conclusions of Law. This is a core proceeding over which the Court has subject...
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