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IN RE ZECCO

Bankruptcy No. 95-16402-WCH, Adversary No. 96-1609.

211 B.R. 109 (1997)

In re William J. ZECCO, Debtor. William J. ZECCO, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, D. Massachusetts.

May 28, 1997.

Attorney(s) appearing for the Case

Donald K. Stern, U.S. Atty., Boston, MA, Glenn J. Melcher, Tax Div., Dept. of Justice, Washington, DC, for U.S.

George R. Desmond, Framingham, MA, for William J. Zecco.

MEMORANDUM DECISION

WILLIAM C. HILLMAN, Bankruptcy Judge.

William J. Zecco ("Debtor") commenced this adversary proceeding against the United States of America ("IRS") to determine the dischargeability of certain taxes. By agreement, the parties submitted a Joint Stipulation of Facts (the "Stipulation") and memoranda of law, and I took the matter under advisement on those documents.

Findings of Fact

IRS is seeking to recover unpaid...

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