FINDINGS OF FACT AND CONCLUSIONS OF LAW
GEORGE L. PROCTOR, Bankruptcy Judge.
This proceeding came before the Court upon a Complaint to Determine Dischargability of Tax Debt. After a trial on October 3, 1996 and October 30, 1996, the Court enters the following findings of fact and conclusions of law:
FINDINGS OF FACT
1. Plaintiffs Thomas H. Greene and Elaine A. Greene are husband and wife and were so at all times material to this proceeding...
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