ORDER
GOLD, District Judge.
The United States appeals from a Bankruptcy Court order which found that the debtor's federal income tax liabilities for the years 1977 through 1981 were dischargeable. In the Bankruptcy Court, the United States argued that pursuant to section 523(a)(1)(C) of the Bankruptcy Code, the tax debt was not dischargeable because the debtor wilfully sought to evade payment of his taxes by transferring most of his attachable assets to...
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