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IN RE ANDERSON

Bankruptcy No. 7-87-00934-HPB-7. Adv. No. 7-87-0314.

171 B.R. 549 (1994)

In re Oliver Morgan ANDERSON, Jewell Marie Anderson, Route 2, Box 541, Haysi, Virginia 24256, Debtors. Oliver Morgan ANDERSON, Plaintiff, v. UNITED STATES of America DEPARTMENT OF the TREASURY/INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Virginia, Big Stone Gap Division.

August 30, 1994.

Attorney(s) appearing for the Case

Robert T. Copeland, Copeland, Molinary & Bieger, Abingdon, VA, for debtor/plaintiff.

Stuart Fischbein, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, and Joseph Mott, U.S. Atty., Roanoke, VA, for defendant.

MEMORANDUM OPINION

H. CLYDE PEARSON, Bankruptcy Judge.

The issue before the Court is whether or not this Court should abstain and dismiss the within Adversary Proceeding or hear and determine whether or not the asserted tax liability is dischargeable if the Plaintiff/Debtor is first found to be a responsible individual within the purview of § 6672 of the Internal Revenue Code.

Oliver Morgan Anderson...

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