FINDINGS OF FACT, CONCLUSIONS OF LAW, AND MEMORANDUM OPINION
PAUL M. GLENN, Bankruptcy Judge.
The Debtors, Max Ralph and Donna Ralph, commenced this proceeding by filing a Complaint Initiating Adversary Proceeding to Declare Taxes Dischargeable. The Debtors alleged that Donna Ralph's income tax obligations for the 1987, 1988,...
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