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IN RE TURNER

Bankruptcy No. 94-02405-BGC-7. Adv. No. 94-00198.

182 B.R. 317 (1995)

In re Jimmy Randall TURNER, Debtor. Jimmy Randall TURNER, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendants.

United States Bankruptcy Court, N.D. Alabama, Southern Division.

January 9, 1995.

Attorney(s) appearing for the Case

Richard Hughes, Birmingham, AL, for plaintiff-debtor.

Richard O'Neal, Asst. U.S. Atty., Birmingham, AL, for defendants.

Andre Toffel, Trustee.

MEMORANDUM OPINION

BENJAMIN COHEN, Bankruptcy Judge.

This matter came before the Court for a trial on the Petition to Discharge Taxes filed by the Debtor, Jimmy Randall Turner. Mr. Richard Hughes, the attorney for the Debtor, and Mr. Richard O'Neal, Assistant United States Attorney, on behalf of the Defendants, appeared. The matter was submitted on the record in the case, and the stipulations, assertions and arguments of counsel, who advised the Court that...

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