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U.S. v. CLAYTON

No. 1:10CV198.

465 B.R. 72 (2011)

UNITED STATES of America, Plaintiff, v. Jerry B. CLAYTON, Deborah P. Clayton, Allene S. Clayton, Edwin L. Clayton, Maria D. Clayton, Ken A. Clayton, and Gail A. Clayton, Defendants.

United States District Court, M.D. North Carolina.

December 13, 2011.

Attorney(s) appearing for the Case

Katherine M. Walker , Nicole M. Elliott , U.S. Department of Justice, Washington, DC, for Plaintiff.

Brian Henry Alligood , Sharpless & Stavola, P.A., Benjamin R. Norman , Brooks Pierce McLendon Humphrey & Leonard, Greensboro, NC, for Defendants.

MEMORANDUM OPINION AND ORDER

THOMAS D. SCHROEDER, District Judge.

This is a tax case in which the United States of America (or "Government") seeks recovery of alleged unpaid taxes and penalties. Before the court is the motion of Defendant Jerry B. Clayton ("Clayton") for judgment on the pleadings pursuant to Federal Rule of Civil Procedure 12(c). (Doc. 43.) Clayton contends that a general discharge from his previous bankruptcy proceedings protects...

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