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IN RE HAMER

Bankruptcy No. 04-84841-JAC-7, Adversary No. 04-80199-JAC-7.

328 B.R. 825 (2005)

In the Matter of Wyndol Span HAMER, Debtor. Wyndol Span Hamer Plaintiff, v. United States of America, Department of the Treasury, Internal Revenue Service, Defendants.

United States Bankruptcy Court, N.D. Alabama, Northern Division.

June 13, 2005.

Attorney(s) appearing for the Case

Kevin Heard, for plaintiff.

Candace Turner, for defendants.

MEMORANDUM OPINION

JACK CADDELL, Bankruptcy Judge.

On May 24, 2005, this matter came before the Court for trial on the complaint of the debtor, Dr. Wyndol Hamer, to determine the dischargeability of his federal income tax liabilities for the tax years 1995, 1996, 1997, 1998, 1999 and 2000.1 There are two issues presented in this case. The first is whether substitute returns prepared...

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