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MATTER OF KENT

Bankruptcy No. 94-11145.

190 B.R. 196 (1995)

In the Matter of Diane B. KENT, Debtor.

United States Bankruptcy Court, D. New Jersey.

December 5, 1995.

Attorney(s) appearing for the Case

John F. Rodgers, Haddonfield, New Jersey, for debtor Diane Kent.

Marc Alan Krefetz, Deputy Attorney General, State of New Jersey, for Division of Motor Vehicles.

Thomas M. North, Albertson, Ward & McCaffrey, for Gloucester County Bar Association as amicus curiae.

JUDITH H. WIZMUR, Bankruptcy Judge.

In this case, we are called upon to revisit the issue of the non-dischargeability, under 11 U.S.C. § 523, of motor vehicle surcharges assessed by the New Jersey Division of Motor Vehicles ("DMV"). In Lugo v. Paulsen, 886 F.2d 602 (3d Cir.1989), the Third Circuit Court of Appeals determined that motor vehicle surcharges were non-dischargeable under 11 U.S.C. § 523(a)(9). A subsequent...

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