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IN RE COLISH

Bankruptcy No. 197-14664-608, Adversary Nos. 197-1399-608, 00-01633-608.

289 B.R. 523 (2002)

In re Jerrie S. COLISH, Debtor. Jerrie S. Colish, Plaintiff, v. United States of America, Department of Treasury Internal Revenue Service, Defendant. United States of America, Third-Party Plaintiff, v. Jerrie S. Colish, Third-Party Defendant.

United States Bankruptcy Court, E.D. New York.

October 23, 2002.

Attorney(s) appearing for the Case

Wendy J. Kisch, Batholomew Cirenza, Department of Justice, Tax Division, Washington, D.C., for United States.

Gary C. Fischoff, Fischoff and Associates, Garden City, NY, for Debtor, Plaintiff and Third-Party Defendant.

DECISION AND ORDER

CARLA E. CRAIG, Bankruptcy Judge.

This matter comes before the Court on the complaint of Jerrie S. Colish ("Colish" or "Debtor") to have his debt to the Internal Revenue Service ("Government") for his assessed federal income tax liabilities for years 1987 through 1992 declared dischargeable under 11 U.S.C. § 523(a)(1) and, additionally, on the complaint of Government seeking a determination that Debtor's Chapter 7 discharge...

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