IN RE FONDREN

Bankruptcy No. 01-6575-DHW, Adversary No. 01-274-DHW.

305 B.R. 918 (2002)

In re Gerald Joseph FONDREN, Debtor. Gerald Joseph Fondren, Plaintiff, v. United States of America (Internal Revenue Service).

United States Bankruptcy Court, M.D. Alabama.

July 31, 2002.


Attorney(s) appearing for the Case

C.H. Espy, Jr., Dothan, AL, for Plaintiff.

Patricia Allen Conover, Montgomery, AL, for Defendant.


OPINION ON COMPLAINT TO DETERMINE DISCHARGEABILITY OF DEBT

DWIGHT H. WILLIAMS, Bankruptcy Judge.

The debtor, Gerald Joseph Fondren, filed a complaint under 11 U.S.C. § 523(a)(1) to determine the dischargeability of his income tax liability to the United States for years 1996 and 1997.

The United States filed an answer conceding that the income tax liability for 1996, as currently assessed, is dischargeable. However, the United States contends...

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