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IN RE WHEELER

Bankruptcy No. BK-91-04696-LN. Adv. No. ADV-93-1252-LN.

183 B.R. 265 (1995)

In re Johnny Leroy WHEELER, Debtor. Johnny Leroy WHEELER, Plaintiff, v. UNITED STATES of America (Internal Revenue Service), Defendant.

United States Bankruptcy Court, W.D. Oklahoma.

March 7, 1995.

Attorney(s) appearing for the Case

James S. Matthews, Oklahoma City, OK, for debtor.

Roger W. Bracken, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.

ORDER ON MOTION FOR ABSTENTION AND MOTION FOR SUMMARY JUDGMENT1

PAUL B. LINDSEY, Chief Judge.

This adversary proceeding was commenced on July 22, 1993, by Johnny Leroy Wheeler ("Wheeler"), plaintiff herein and debtor in the underlying bankruptcy case, requesting a determination of the dischargeability of a tax assessment imposed by the Internal Revenue Service ("IRS"), the defendant herein, against Wheeler for his...

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