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IN RE McDERMOTT

No. 3:01-CV-1387-J-20.

286 B.R. 913 (2002)

In re MCDERMOTT, Robert H. and McDermott, Joan T., Debtors. United States of America, Appellant, v. McDermott, Robert H. and McDermott, Joan T., Appellee.

United States District Court, M.D. Florida, Jacksonville Division.

September 10, 2002.

Attorney(s) appearing for the Case

Bruce T. Russell, Department of Justice, Washington, DC, for appellant.

Edward P. Jackson, Jackson & Mason, PA, Jacksonville, FL, for appellees.

OPINION AND ORDER

SCHLESINGER, District Judge.

The United States is appealing the Bankruptcy Court's Order determining that the McDermotts' 1996 income tax obligation was discharged by their bankruptcy. Before the Court is Appellant United States of America's Initial Brief (Doc. No. 5, filed on January 14, 2002) and the Appellees' Answer Brief filed by Robert H. McDermott and Joan T. McDermott (Doc. No. 9...

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