IN RE MILLER

Bankruptcy No. 95-41291-H4-7. Adversary No. 95-4228.

199 B.R. 631 (1996)

In re John W. MILLER and Helga E. Miller. John W. MILLER and Helga E. Miller v. INTERNAL REVENUE SERVICE.

United States Bankruptcy Court, S.D. Texas, Houston Division.

August 28, 1996.


Attorney(s) appearing for the Case

Bernard Brooks, Stafford, Texas, for Debtors.


OPINION ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

WILLIAM R. GREENDYKE, Bankruptcy Judge.

On April 3, 1995 Debtors, John and Helga Miller, filed the instant adversary proceeding seeking a determination that their 1986 and 1989 income taxes are not entitled to priority status, and consequently, are dischargeable pursuant to 11 U.S.C. § 507(a)(8) and § 523(a)(1). Subsequently, on July 12, 1995 Defendant, Internal Revenue Service, filed a motion...

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