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IN RE JOHNSON

Bankruptcy No. 397-32761-HCA-7. Adversary No. 399-3154.

283 B.R. 694 (2000)

In re Russell Simms JOHNSON, and Alice Andrews Johnson, Debtors. Russell Simms Johnson, and Alice Andrews Johnson, Plaintiffs, v. United States of America (Internal Revenue Service), Defendant.

United States Bankruptcy Court, N.D. Texas, Dallas Division.

May 12, 2000.

Attorney(s) appearing for the Case

Eric A. Liepins, Dallas, TX, for Debtors.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

HAROLD C. ABRAMSON, Bankruptcy Judge.

Came before the Court for trial on December 10, 1999, the Complaint to Determine Dischargeability of Taxes ("Complaint"), filed by the Debtors. The Court has jurisdiction over this adversary proceeding pursuant to 28 U.S.C. §§ 1334 and 151, and the standing order of reference in this district. This Matter is a core proceeding pursuant to 28 U.S.C. § 157(b...

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