DECISION AND ORDER
RICHARD L. SPEER, Bankruptcy Judge.
This cause comes before the Court upon the Defendant's Motion for Summary Judgment, Memorandum in Support, and the Plaintiff/Debtors' Response thereto. The sole issue raised by these materials concerns whether the Plaintiff/Debtor's federal tax obligation for the year 1996 is dischargeable. As it pertains to this issue, the gravamen of the Parties' dispute centers around whether the Debtors actually...
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