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IN RE RYAN

Bankruptcy No. 00-44649-JWV, Adversary No. 01-04143-JWV.

286 B.R. 141 (2002)

In re John P. RYAN, Jr., Debtor. United States of America, Plaintiff, v. John P. Ryan, Jr., Defendant.

United States Bankruptcy Court, W.D. Missouri, Western Division.

November 19, 2002.

Attorney(s) appearing for the Case

Robert D. Metcalfe, Washington, DC, for plaintiff.

Ronald S. Weiss, Kansas City, MO, for debtor/defendant.

MEMORANDUM OPINION AND ORDER

JERRY W. VENTERS, Bankruptcy Judge.

This adversary proceeding comes before the Court on the United States of America's ("IRS") Complaint to Determine the Dischargeability of Debts under 11 U.S.C. § 523(a)(1)(C). The Court held a trial on this matter at the Federal Courthouse in Kansas City, Missouri, on October 24, 2002. At that time, the Court announced that it would take this matter under advisement. The Court has...

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