IN RE MATHIS

No. 99-8525-CIV. Bankruptcy No. 97-35722-BKC-SHF. Adversary No. 98-3053-BKC-SHF-A.

249 B.R. 324 (2000)

In re John Hamilton MATHIS, Jr., Debtor. John Hamilton Mathis, Jr., Plaintiff, v. The United States of America, Defendant.

United States District Court, S.D. Florida.

May 22, 2000.


Attorney(s) appearing for the Case

Michael R. Bakst, Bakst, Cloyd and Bakst, P.A., West Palm Beach, FL, for Plaintiff.

Paul G. Gill, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, D.C., for Defendant.


ORDER REVERSING SUMMARY JUDGEMENT AND REMANDING CASE FOR FURTHER PROCEEDINGS

HURLEY, District Judge.

The question presented by this appeal from the bankruptcy court is whether a signed Treasury (IRS) Form 4549, which qualifies as a return for tax purposes, is a "return" within the meaning § 523(a)(1)(B) of the Bankruptcy Code. This court concludes the terms are synonymous and, consequently, the order on appeal must be reversed.

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