Bankruptcy No. 95-0210-8G7, Adversary No. 95-652.

213 B.R. 173 (1997)

In re Victoria L. BERTELT, a/k/a/ Victoria L. Paille, Debtor. Victoria L. BERTELT, a/k/a Victoria L. Paille, Plaintiff, v. UNITED STATES of America, Defendant.

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

May 8, 1997.

Attorney(s) appearing for the Case

Philip Doyle, Trial Atty./James A. Bruton, Tax Division, Dept. of Justice, Washington, DC, for Defendant.

Andrew S. Forman, Tampa, FL, for Plaintiff.

Bruce T. Russell, U.S. Dept. of Justice, Washington, DC, Benjamin A. Deluna, IRS, Jacksonville, FL, for U.S.


PAUL M. GLENN, Bankruptcy Judge.

THIS CASE came before the Court for a Final Evidentiary Hearing on a Complaint to Determine Dischargeability of Debt filed by the Debtor, Victoria L. Bertelt. In her Complaint, the Debtor seeks a determination that her form 1040 income taxes for 1987, 1988, and 1989 are dischargeable pursuant to Section 523(a)(1)(A) and Section 507 of the Bankruptcy...

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