APPEAL FROM THE UNITED STATES BANKRUPTCY COURT FOR THE NORTHERN DISTRICT OF TEXAS
FITZWATER, District Judge.
This interlocutory appeal presents the question whether a Texas estate executor owes a trust-type obligation to the Internal Revenue Service ("IRS") to pay federal estate taxes so that, if his failure to do so is the result of fraud or defalcation, his personal indebtedness for the taxes is nondischargeable under 11 U.S.C. § 523(a)(4) on...
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