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IN RE REINE

Bankruptcy No. 02-20636. Adversary No. 02-2017.

301 B.R. 556 (2003)

In re Albert Alma REINE, Sr., Patricia Elaine Reine, Debtors. Albert Alma Reine, Sr., Patricia Elaine Reine, Plaintiffs, v. Internal Revenue Service, Defendant.

United States Bankruptcy Court, W.D. Missouri.

July 15, 2003.

Attorney(s) appearing for the Case

Andrew C. Webb, Sedalia, MO, for plaintiffs/debtors.

MEMORANDUM OPINION

ARTHUR B. FEDERMAN, Chief Judge.

Debtors Albert Alma Reine, Sr., and Patricia Elaine Reine filed an adversary complaint to determine dischargeability of their debt to the Internal Revenue Service in this Chapter 7 case. This is a core proceeding under 28 U.S.C. § 157(b)(2)(I) over which the Court has jurisdiction pursuant to 28 U.S.C. § 1334(b), 157(a), and 157(b)(1). The following constitutes my Findings of Fact and Conclusions...

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