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IN RE CONNER

Bankruptcy No. 94-33139. Adv. No. 95-3005.

187 B.R. 217 (1995)

In re David Lee CONNER, Debtor. David Lee CONNER, Plaintiff, v. INTERNAL REVENUE SERVICE of the Department of the Treasury of the United States of America, Defendant.

United States Bankruptcy Court, E.D. Tennessee.

July 12, 1995.

Attorney(s) appearing for the Case

Dave B. Jordan, Kingsport, Tennessee, for Plaintiff.

Carl K. Kirkpatrick, United States Attorney, Knoxville, Tennessee, Shannon L. Hough, U.S. Department of Justice, Tax Division, Washington, DC, for Defendant.

MEMORANDUM ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

RICHARD S. STAIR, Jr., Chief Judge.

The debtor, David Lee Conner, initiated this adversary proceeding on January 24, 1995, seeking a determination that his federal tax obligations for 1986 through 1990 are not excepted from discharge under 11 U.S.C.A. § 523(a)(1) (West 1993 & Supp. 1995). The Defendant, Internal Revenue Service of the Department...

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