IN RE KOVACS

Bankruptcy No. 01-27782-jes, Adversary No. 05-2462.

383 B.R. 90 (2007)

In re Nancy E. KOVACS, Debtor. Nancy E. Kovacs, Plaintiff, v. United States of America, Defendant.

United States Bankruptcy Court, E.D. Wisconsin.

September 11, 2007.


Attorney(s) appearing for the Case

David V. Meany, Timothy M. Van de Kamp, Dewitt Ross & Stevens, S.C., Brookfield, WI, Douglas H. Frazer, for Plaintiff.

Hilarie Snyder, U.S. Department of Justice, Janene Marie Marasciullo, Tax Division, U.S. Department of Justice, Washington, DC, for Defendant.


DECISION

JAMES E. SHAPIRO, Bankruptcy Judge.

This adversary proceeding is a classic illustration of how a mistake by both sides on the issue of dischargeability of certain tax debts and which issue has been fueled by extensive overlawyering can turn a mole hill into a huge mountain.

This is a core proceeding under 28 U.S.C. §§ 157(b)(2)(A) and (O).

FACTUAL BACKGROUND

The key events involved occurred over a span...

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