IN RE BLAKER

Bankruptcy No. 95-4743-6B7, Adv. No. 95-307.

205 B.R. 326 (1996)

In re Richard William BLAKER, Debtor. Richard William BLAKER, Plaintiff, v. The UNITED STATES of America, DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, M.D. Florida, Orlando Division.

November 6, 1996.


Attorney(s) appearing for the Case

Raymond J. Rotella, Orlando, FL, for Debtor.

Brian Schwalb, United States Department of Treasury, Internal Revenue Service, Jacksonville, FL, for U.S.


MEMORANDUM OPINION

ARTHUR B. BRISKMAN, Bankruptcy Judge.

This matter came before the Court on Plaintiff's Complaint to Determine Dischargeability of IRS Debt. Appearing before the Court were Raymond J. Rotella, counsel for Plaintiff, Richard William Blaker; and Brian Schwalb, counsel for Defendant, the United States of America, Department of Treasury, Internal Revenue Service. After reviewing pleadings, evidence, exhibits, arguments of counsel, and...

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