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IN RE LAMBORN

Bankruptcy No. 93-02338-W. Adv. No. 93-0251-W.

181 B.R. 98 (1995)

In re Randall Dee LAMBORN and Teresa Marie Lamborn, Debtors. Randall Dee LAMBORN and Teresa Marie Lamborn, Plaintiffs, v. The UNITED STATES of America ex rel. INTERNAL REVENUE SERVICE; State of Oklahoma ex rel. Oklahoma Tax Commission, Defendants.

United States Bankruptcy Court, N.D. Oklahoma.

April 26, 1995.

Attorney(s) appearing for the Case

John M. Hickey, Tulsa, OK, for plaintiffs.

Craig S. Key, Asst. Gen. Counsel, Oklahoma Tax Com'n, Oklahoma City, OK, for defendants.

MEMORANDUM OPINION AND ORDER

MICKEY DAN WILSON, Chief Judge.

This adversary proceeding under 11 U.S.C. § 523(a)(1) was submitted for decision on stipulations and briefs. Upon consideration thereof, and of the record herein, this Court, pursuant to F.R.B.P. 7052, finds, concludes, and orders as follows. Procedural history of the matter is set forth in "Findings of Fact."

FINDINGS OF FACT

Randall Dee Lamborn and Teresa...

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