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IN RE RYAN

No. 06-11069-JNF.

504 B.R. 686 (2013)

In re Thomas E. RYAN, Debtor.

United States Bankruptcy Court, D. Massachusetts.

December 30, 2013.

Attorney(s) appearing for the Case

Joseph P. Foley , Law Offices of Joseph P. Foley, Boston, MA, for Debtor.

MEMORANDUM

JOAN N. FEENEY, Bankruptcy Judge.

I. INTRODUCTION

The matter before the Court is the "United States' Motion for Summary Disposition of Contested Matter and Determination that Debtor's 1993 and 1995 Tax Liabilities Have Not Been Discharged" (the "Motion for Summary Judgment"). The Internal Revenue Service ("IRS") filed its Motion for Summary Judgment pursuant to Fed. R. Bankr.P. 9014 and 7056 with respect to the "Motion of the Debtor...

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