MATTER OF GLESS

Bankruptcy Nos. BK92-82102, A93-8036.

179 B.R. 646 (1995)

In the Matter of Donald, C. GLESS, Debtor. Donald C. GLESS, Plaintiff, v. UNITED STATES of America, Acting Through the INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Nebraska.

February 10, 1995.


Attorney(s) appearing for the Case

Albert P. Burnes, Omaha, NE, for debtor/plaintiff.

Robert Metcalfe and Carol Schultze, Washington, DC, for U.S.


MEMORANDUM

TIMOTHY J. MAHONEY, Chief Judge.

Trial was held on October 13, 1994. Post-trial briefs and argument have been submitted. This memorandum contains findings of fact and conclusions of law required by Fed. Bankr.R. 7052 and Fed.R.Civ.P. 52. This is a core proceeding as defined by 28 U.S.C. § 157(b)(2)(I).

Question Presented

Are the 1981 and 1982 federal income taxes, and statutory interest thereon, which were...

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