IN RE OLSON

Bankruptcy No. 93-30725. Adv. No. 93-7063.

174 B.R. 543 (1994)

In re Richard D. OLSON and Jean Olson, Debtors. Richard D. OLSON and Jean Olson, Plaintiffs, v. UNITED STATES of America acting Through the DEPARTMENT OF TREASURY and the Internal Revenue Service & the State of North Dakota acting Through the North Dakota Tax Department, Defendants.

United States Bankruptcy Court, D. North Dakota.

July 13, 1994.


Attorney(s) appearing for the Case

James Coles, Bismarck, ND, for debtors/plaintiffs.

Donnita A. Wald, Bismarck, ND, for defendant State of N.D. Through N.D. Tax Dept.

Thomas V. Linguanti, Washington, DC, for defendant U.S. Through Dept. of Treasury and I.R.S.


MEMORANDUM & ORDER

WILLIAM A. HILL, Bankruptcy Judge.

The matter before the court is a Motion for Partial Summary Judgment filed on June 17, 1994, by the defendant, State of North Dakota acting through the North Dakota Tax Department (State), arising from the Complaint filed by the plaintiffs, Richard D. Olson and Jean Olson on September 2, 1993, to determine the dischargeability of certain prepetition tax obligations. The State of North Dakota avers...

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