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IN RE WHITE

Bankruptcy No. 08-23553 JPK. Adversary No. 09-2087.

455 B.R. 141 (2011)

In re Letosha WHITE, Debtor. DDC and Associates and Deborah Watson, Plaintiffs, v. Letosha White, Defendant.

United States Bankruptcy Court, N.D. Indiana, Hammond Division.

August 16, 2011.

Attorney(s) appearing for the Case

Kenneth A. Manning, Esq. , Dyer, IN, for the Plaintiffs DDC and Associates and Deborah Watson.

Adam D. Decker, Esq. , Crown Point, IN, for the Defendant Letosha White.

MEMORANDUM OF DECISION ON PLAINTIFFS' COMPLAINT

J. PHILIP KLINGEBERGER, Bankruptcy Judge.

In this case of apparent first impression, the plaintiffs ("DDC" and "Watson") assert that a debt allegedly owed by the defendant ("White") is excepted from discharge pursuant to 11 U.S.C. § 523(a)(14) and 11 U.S.C. § 523(a)(14A). The alleged debt arises from payment by DDC and Watson of federal employment tax obligations owed by a corporate entity...

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