SLY v. U.S.

Civ No. 3:04CV00036/RV, Bankruptcy No. 90-04377.

318 B.R. 194 (2004)

Dona H. SLY, Appellant, Plaintiff, v. UNITED STATES of America, Treasury Department, Internal Revenue Service Division, Appellee, Defendant.

United States Bankruptcy Court, N.D. Florida, Pensacola Division.

October 5, 2004.


Attorney(s) appearing for the Case

James L. Chase, Chase, Quinnell, Mciver, Etc., Pensacola, FL, for Plaintiff.

Benjamin W. Beard, U.S. Attorney — Pensacola FL Northern District of Florida, Pensacola, FL, Rebeccah L. Bower, U.S. Department of Justice, Wendy K. Vann, U.S. Department of Justice — Tax Division, Washington, DC, United States Trustee, Tallahassee, FL, for Defendant.


MEMORANDUM OPINION

VINSON, District Judge.

This matter comes before this Court on appeal from the Bankruptcy Unit of this Court. On December 4, 2004, the bankruptcy court determined that the 1980, 1981, and 1982 tax obligations of Chapter 7 debtor, Dona H. Sly, were excepted from discharge under Title 11, United States Code, Section 523(a)(1)(C). Sly appeals the bankruptcy court's decision to this court pursuant...

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