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IN RE HASSAN

No. 03-20919-CIV. Bankruptcy No. 01-40064. Adversary No. 02-1012.

301 B.R. 614 (2003)

In re Noor U. HASSAN, Shamim Hassan, Debtors. Noor U. Hassan and Shamim Hassan, Appellants, v. The United States of America, Department of Treasury, Internal Revenue Service, Appellee.

United States District Court, S.D. Florida.

July 30, 2003.

Attorney(s) appearing for the Case

Drew S. Sheridan, Miami, FL, for appellants.

Timothy Maher, Miami, FL, Deborah M. Morris, U.S. Department of Justice, Tax Division, Washington, DC, for appellee.

ORDER AFFIRMING MEMORANDUM OPINION AND FINAL JUDGMENT OF BANKRUPTCY COURT

GOLD, District Judge.

THIS CAUSE is before the court upon the initial appeal of the appellants, Noor Hassan and Shamim Hassan ("the Hassans"). The Hassans appeal the Memorandum Opinion and Final Judgment of the United States Bankruptcy Court for the Southern District of Florida excepting from discharge appellants' federal income tax liabilities for the years 1995...

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