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IN RE KOLVE

Bankruptcy No. 10-18348-7. Adversary No. 11-63.

459 B.R. 376 (2011)

In re Duane Joseph KOLVE and Angela Susan Kolve, Debtors. Duane Joseph Kolve and Angela Susan Kolve, Plaintiffs, v. Internal Revenue Service, Defendant.

United States Bankruptcy Court, W.D. Wisconsin.

September 22, 2011.

Attorney(s) appearing for the Case

Peter E. Grosskopf , Eau Claire, WI, for Plaintiffs.

LaQuita Taylor-Phillips , Washington, DC, for Defendant.

DECISION AND ORDER

THOMAS S. UTSCHIG, Bankruptcy Judge.

This is an action to determine whether certain tax obligations are dischargeable. The plaintiffs seek judgment on the pleadings and the parties have fully briefed the matter to the Court. Based upon the submissions, the Court shall treat the matter as one for summary judgment.1 Summary judgment is appropriate where there are no disputed issues of material fact and...

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