IN RE BROWN

Bankruptcy No. 01-11429-JDW. Adversary No. 01-1033.

280 B.R. 760 (2002)

In re Billy Joe BROWN, Debtor. Billy Joe Brown, Plaintiff, v. United States of America, on behalf of Internal Revenue Service, Defendant.

United States Bankruptcy Court, M.D. Georgia, Albany Division.

May 14, 2002.


Attorney(s) appearing for the Case

T. Lee Bishop, Jr., Albany, GA, for Debtor.

Lillian H. Lockary, Assistant U.S. Attorney, Macon, GA, for Defendant.


MEMORANDUM OPINION

JAMES D. WALKER, JR., Bankruptcy Judge.

This matter comes before the Court on Debtor's Complaint to determine dischargeability of income taxes. This is a core matter within the meaning of 28 U.S.C. § 157(b)(2)(I). After considering the pleadings, the evidence, and the applicable authorities, the Court enters the following decision in accordance with Federal Rule of Bankruptcy Procedure 7052.1

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