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IN RE GENTRY

Bankruptcy No. 94-08806, Adversary No. 395-0092A.

214 B.R. 849 (1997)

In re Alan Wayne GENTRY, Debtor. Alan Wayne GENTRY, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, M.D. Tennessee.

February 5, 1997.

Attorney(s) appearing for the Case

W. David Broemel, Nashville, TN, for Plaintiff.

Shannon L. Hough, Washington, DC, for Defendant.

ORDER

GEORGE C. PAINE, II, Chief Judge.

This matter is before the Court on the Summary Judgment Motions of the Internal Revenue Service, for the United States of America, and of the Debtor, Alan Wayne Gentry. The issue before the Court is whether the Debtor's tax obligations for the 1979 and 1980 tax years are dischargeable pursuant to 11 U.S.C. § 523(a)(1). The court finds that there are no genuine issues of material fact in dispute and that the IRS...

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