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IN RE FREIDUS

Bankruptcy No. 891-82975-478. Adv. No. 891-8369-478.

165 B.R. 537 (1994)

In re Jacob FREIDUS, Debtor. UNITED STATES of America, Plaintiff, v. Jacob FREIDUS, Defendant.

United States Bankruptcy Court, E.D. New York.

March 31, 1994.

Attorney(s) appearing for the Case

Jaspan, Ginsberg, Schlesinger, Silverman & Hoffman by Kenneth P. Silverman and Gary F. Herbst, Garden City, NY, for debtor/defendant.

Zachary W. Carter, U.S. Atty., E.D.N.Y. by Steven C. Bennett, New York City, for plaintiff.

DECISION ON MOTION FOR SUMMARY JUDGMENT BASED UPON SUBJECT MATTER PRECLUSION FROM PRIOR GOVERNMENT AGENCY ORDER

DOROTHY EISENBERG, Bankruptcy Judge.

BACKGROUND

This dischargeability action commenced by the Internal Revenue Service ("IRS") against Jacob Freidus ("Debtor" or "Freidus") is the most recent turn of events in connection with an ancient and protracted dispute. For over forty (40) years, the Debtor and the IRS...

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