IN RE COLSEN

Bankruptcy No. 03-00363M, Adversary No. 03-9079M.

311 B.R. 765 (2004)

In re Gary Wayne COLSEN, Debtor. Gary Wayne Colsen, Plaintiff, v. United States of America, Internal Revenue Service, Defendant.

United States Bankruptcy Court, N.D. Iowa.

June 25, 2004.


Attorney(s) appearing for the Case

Judith O'Donohoe, Charles City, IA, for Debtor.

Tax Attorney U.S. Department of Justice, Civil Trial Section, Central region, Tax Division, Washington, DC, for Defendant.


ORDER RE DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

WILLIAM L. EDMONDS, Bankruptcy Judge.

The matter before the court is defendant's motion for summary judgment filed February 9, 2004. The United States asks the court to determine that plaintiffs income tax liability for tax years 1992-1996 is nondischargeable as a matter of law.

The court held a telephonic hearing on the matter March 30, 2004. Appearing for movant was Assistant United States Attorney...

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