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IN RE KETCHUM

No. 91-2440C(6).

177 B.R. 628 (1995)

In re Henry Joseph KETCHUM, Debtor. Henry Joseph KETCHUM, Plaintiff/Appellant, v. UNITED STATES of America, Defendant/Appellee.

United States District Court, E.D. Missouri, Eastern Division.

February 13, 1995.

Attorney(s) appearing for the Case

Scott E. Walter, Zwibelman and Edelman, Clayton, MO, for Henry Joseph Ketchum.

James S. Cole, Jr., Asst. U.S. Trustee, U.S. Dept. of Justice, Office of Trustee, St. Louis, MO, Robert D. Millstone, U.S. Dept. of Justice, Office of Sp. Litigation, Tax Div., Jay P. Golder, U.S. Dept. of Justice, Trial Atty., Washington, DC, Steven W. LaBounty, Sp. Asst. U.S. Atty., John V. LaBarge, Jr., St. Louis, MO, for U.S.

ORDER

GUNN, District Judge.

This matter is before the Court on an appeal from an order entered on November 4, 1991 by the Honorable Barry S. Schermer, United States Bankruptcy Judge.

Henry Joseph Ketchum ("debtor") appeals from the bankruptcy court's decision that his tax liabilities to the IRS for the years 1982 through 1986 are non-dischargeable pursuant to 11 U.S.C. § 523(a)(1)(C). The facts are not disputed. The debtor is indebted...

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