IN RE WILBERT

Bankruptcy No. 98-13169-WHD. Adversary No. 00-1010.

262 B.R. 571 (2001)

In the Matter of James T. WILBERT, Debtor. James T. Wilbert, Plaintiff, v. Internal Revenue Service, State of California, State of New York, Defendants.

United States Bankruptcy Court, N.D. Georgia, Newnan Division.

March 20, 2001.


Attorney(s) appearing for the Case

Robert W. Shuman, Sr., Manchester, GA, for Debtor/Plaintiff.

David R. Mackusick, Special Assistant U.S. Attorney, Atlanta, GA, for U.S.


ORDER

W. HOMER DRAKE, Jr., Bankruptcy Judge.

Before the Court are cross motions for summary judgment filed by the Debtor James T. Wilbert and the United States of America, on behalf of the Internal Revenue Service. The cross motions arise in an adversary proceeding initiated by the Debtor in accordance with 11 U.S.C. § 523(a)(1). He seeks a declaration that certain tax obligations, both state and federal, are dischargeable under the Bankruptcy...

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