MEMORANDUM OPINION
WILLIAM F. STONE, Jr., Bankruptcy Judge.
This adversary proceeding was commenced by Mrs. Ward, the surviving Debtor, to obtain a determination that certain taxes for the 1984, 1985, and 1987 tax years were discharged in the Debtors' 1991 bankruptcy case and to obtain a refund of certain amounts paid to or otherwise collected by the United States Internal Revenue Service ("IRS") since the bankruptcy case. Subsequent to the filing...
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