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IN RE RAGONE

No. 5:94 CV 1766. Bankruptcy No. 93-51174. Adv. No. 93-5124.

179 B.R. 521 (1994)

In re Frank A. RAGONE, Jr., Debtor. Frank A. RAGONE, Jr., Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States District Court, N.D. Ohio, Eastern Division.

December 27, 1994.

Attorney(s) appearing for the Case

Louis G. DeGross, Lakewood, OH, for Frank A. Ragone, Jr.

Kathryn A. Belfance, Law Offices of Kathryn A. Belfance, Akron, OH, Leslie M. Singer, Dept. of Justice, Washington, DC, James L. Bickett, Office of U.S. Atty., Akron, OH, Stacy Hallett, Tax Div., Dept. of Justice, Washington, DC, for U.S.

MEMORANDUM OPINION

DOWD, District Judge.

This is an appeal from the July 19, 1994 decision and judgment entry of Judge Harold White of the Bankruptcy Court granting the motion of the United States of America for summary judgment on the application of Frank A. Ragone for a discharge from the debt presented by the Internal Revenue Service by way of a proof of claim totalling $334,926.56. The proof of claim asserted that the debtor owed certain sums...

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