IN RE WRIGHT

Bankruptcy No. 91-43546 TS. Adversary No. 98-4735 AT.

244 B.R. 451 (2000)

In re Paul C. WRIGHT, Debtor. Paul C. Wright, Plaintiff. v. United States of America, Treasury Department, Internal Revenue Service Division, Defendant.

United States Bankruptcy Court, N.D. California, Oakland Division.

January 4, 2000.


Attorney(s) appearing for the Case

Morgan D. King, Law Offices of Morgan D. King, Dublin, CA, for Plaintiff.

Thomas R. Mackinson, Special Assistant United States Attorney, San Francisco, CA, for I.R.S.


MEMORANDUM OF DECISION

LESLIE TCHAIKOVSKY, Bankruptcy Judge.

Plaintiff Paul C. Wright (the "Debtor") seeks a determination that his tax obligations to the defendant Internal Revenue Service (the "IRS") for 1978 through 1982 were discharged by his 1991 chapter 7 bankruptcy case. For the reasons stated below, the Court concludes that his tax penalties were discharged but that the principal and interest portions of his tax obligations were not. Judgment will...

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