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MATTER OF NOWAK

Bankruptcy No. BK94-40744. Adv. No. A94-4087.

183 B.R. 568 (1995)

In the Matter of Kenneth James NOWAK, Debtor. Kenneth James NOWAK, Plaintiff, v. Dian Marie NOWAK, Defendant.

United States Bankruptcy Court, D. Nebraska.

May 30, 1995.

Attorney(s) appearing for the Case

Craig D. Wittstruck, Lincoln, NE, for Kenneth James Nowak, plaintiff.

William A. Francis, Grand Island, NE, for Dian Marie Nowak, defendant.

MEMORANDUM

JOHN C. MINAHAN, Jr., Bankruptcy Judge.

This case is before the court upon trial to determine dischargeability of a claim between former spouses. Debtor, Kenneth James Nowak, asserts that the claim is properly characterized as arising from a division of property. I conclude that the debtor is estopped from claiming that the debt is not alimony because debtor claimed past payments as alimony for tax purposes. Alternatively, I conclude that...

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