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IN RE PRINCE

Bankruptcy No. 97-40221. Adversary No. 98-4051.

240 B.R. 261 (1999)

In re Daniel G. PRINCE, d.b.a. D.G. Prince Insurance Agency, Debtor. Daniel G. Prince, Plaintiff, v. United States of America, Internal Revenue Service, Defendant.

United States Bankruptcy Court, N.D. Ohio.

February 25, 1999.

Attorney(s) appearing for the Case

James H. Beck, Canfield, OH.

Stephen A. Sherman, Tax Division, U.S. Department of Justice, Washington, DC.

Donald M. Robiner, Cleveland, OH, U.S. Trustee.

MEMORANDUM OPINION

WILLIM T. BODOH, Bankruptcy Judge.

This cause is before the Court on the motion for summary judgment of the United States of America, Internal Revenue Service ("IRS"), and on the response thereto filed on behalf of Debtor/Plaintiff ("Debtor"). For the reasons hereinafter set forth, the motion for summary judgment of the IRS is sustained. Debtor's tax obligations to the IRS for tax years 1983 and 1984 are not dischargeable.

Debtor...

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