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IN RE SMARGON

Bankruptcy No. 92-5831-BKC-8P7, Adversary No. 96-665.

212 B.R. 1001 (1997)

In re Aaron SMARGON, and Donna Smargon, Debtors. Aaron SMARGON, and Donna Smargon, Plaintiffs, v. UNITED STATES of America, DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE, Defendant.

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

July 2, 1997.

Attorney(s) appearing for the Case

Ronald R. Bidwell, Tampa, FL, for Plaintiff.

David N. Geier, Trial Attorney, Tax Division, United States Department of Justice, Washington, DC, for Defendant.

ORDER ON MOTIONS FOR SUMMARY JUDGMENT

ALEXANDER L. PASKAY, Chief Judge.

THE MATTER under consideration in this Chapter 7 liquidation case is the dischargeability, vel non, of a debt owed by Aaron Smargon and his wife Donna Smargon (Debtors) to the United States of America (Government). The issue of dischargeability is presented for this Court's consideration in a Motion for Summary Judgment, filed by the Government, which contends that there are no...

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