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IN RE CRAWLEY

Bankruptcy No. 98 B 36478. Adversary No. 99 A 00161.

244 B.R. 121 (2000)

In re Raymond J. CRAWLEY and Geraldine A. Crawley, Debtors. Raymond J. Crawley and Geraldine A. Crawley, Plaintiffs, v. United States of America, Defendant.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

January 24, 2000.

Attorney(s) appearing for the Case

Donna B. Wallace, Downers Grove, IL, for plaintiff/debtor.

Craig K. Weaver, United States Department of Justice, Washington, DC, for defendant.

Joel R. Nathan, Assistant United States Attorney, Chicago, IL.

MEMORANDUM OPINION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes before the Court on the complaint filed by the Debtors, Raymond J. Crawley and Geraldine A. Crawley (collectively the "Crawleys") against the United States of America (the "USA") to determine whether their income tax liabilities for tax years 1985 through 1994 should be discharged pursuant to 11 U.S.C. § 523(a)(1). For the reasons set forth herein, the Court finds the debt...

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