TIMBERS, Senior Circuit Judge.
Appellant Toti, a tax debtor, appeals from a January 7, 1993 order entered in the Eastern District of Michigan, Avern Cohn, District Judge. The court reversed an order of the bankruptcy court, Walter Shapero, Bankruptcy Judge, that had allowed Toti to discharge his tax liability by filing for personal bankruptcy.
On appeal, Toti contends that the court incorrectly applied a legal standard that does not require the debtor to act...
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