IN RE EMERSON

Bankruptcy No. 96BK-20981, Adversary No. 97AP-2008.

224 B.R. 577 (1998)

In re Michael EMERSON, Diane Emerson, Debtors. Michael EMERSON, Diane Emerson, Plaintiffs, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Louisiana, Lake Charles Division.

August 22, 1998.


Attorney(s) appearing for the Case

David J. Williams, Lake Charles, LA, for Plaintiffs.

Thomas B. Thompson Lafayette, LA, for Defendant.

Neal I. Fowler, Washington, DC, for Department of Justice.


REASONS FOR DECISION

HENLEY A. HUNTER, Chief Judge.

This matter came before the Court on the Plaintiff's Motion for Summary Judgment, which requests that certain past due income taxes be declared discharged in a prior bankruptcy case. This is a Core Proceeding pursuant to 28 U.S.C. § 157(b)(2)(I). This Court has jurisdiction pursuant to 28 U.S.C. § 1334 and by virtue of the reference by the District Court pursuant to Local Civil Rule 83.4 incorporated...

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