IN RE TIBALDO

Bankruptcy No. SA 93-12950 JR. Adv. No. SA 94-1837 JR.

187 B.R. 673 (1995)

In re Louis & Kathleen TIBALDO, Debtors. Louis & Kathleen TIBALDO, Plaintiff, v. The UNITED STATES of America, Defendant.

United States Bankruptcy Court, C.D. California.

March 7, 1995.


MEMORANDUM OPINION

JOHN E. RYAN, Bankruptcy Judge.

Debtors brought this Motion for Summary Judgment (the "Motion") to have this court determine that certain tax liabilities were discharged in their Chapter 7 case. The Internal Revenue Service (the "IRS") opposed the Motion and filed its own Motion for Summary Judgment (the "Cross-motion") to have the court fix Debtors' tax liabilities for the tax years in question. I took the matter under submission.

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