IN RE RIDGWAY

Bankruptcy No. 02-30358. Adversary No. 02-3092.

322 B.R. 19 (2005)

In re Tracy RIDGWAY, Debtor. Tracy Ridgway, Plaintiff, v. United States of America, Defendant.

United States Bankruptcy Court, D. Connecticut.

March 14, 2005.


Attorney(s) appearing for the Case

Brian E. Kaligian, Esq., Dey, Smith & Collier, Milford, CT, for Plaintiff/Respondent.

Glenn J. Melcher, Esq., Trial Attorney, Tax Division, United States Department of Justice, Washington, DC, for Defendant/Movant.


MEMORANDUM OF DECISION ON MOTION FOR SUMMARY JUDGMENT

ALBERT S. DABROWSKI, Chief Judge.

I. INTRODUCTION

This Memorandum of Decision considers whether the Internal Revenue Service's making of a substitute income tax return upon a debtor's default suffices as a "filed return" for purposes of a dischargeability determination under Bankruptcy Code Section 523(a)(1)(B)(i). This question is presented to the Court on a motion for summary judgment filed...

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