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IN RE TURNER

Bankruptcy Case No. 94-02405-BGC-7. Adv. No. 94-00198.

195 B.R. 476 (1996)

In re Jimmy R. TURNER, Debtor. Jimmy R. TURNER, Plaintiff, v. UNITED STATES of America; Internal Revenue Service, Defendants.

United States Bankruptcy Court, N.D. Alabama, Southern Division.

April 2, 1996.

Attorney(s) appearing for the Case

M. Richard Hughes, Birmingham, Alabama, for Plaintiff-Debtor.

Richard O'Neal, Assistant United States Attorney, Birmingham, Alabama, for Defendants.

Thomas Reynolds, Trustee.

MEMORANDUM OPINION ON RECONSIDERATION OF ORDER DETERMINING DISCHARGEABILITY OF TAX DEBT

AND

MEMORANDUM OPINION ON EQUITABLE ISSUES OF DISCHARGEABILITY OF TAX DEBT

BENJAMIN COHEN, Bankruptcy Judge.

I. Procedure

In its Memorandum Opinion and Order of January 9, 1995 this Court considered whether the Internal Revenue Service should be allowed additional time to collect past due taxes from this debtor. The Court began its consideration...

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