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IN RE BIGGERS

CASE NO. 109-14068, ADV. NO. 114-90334

528 B.R. 870 (2015)

IN RE: James Robert BIGGERS, and Pamela Lynette Biggers, Debtors. James Robert Biggers, and Pamela Lynette Biggers, Plaintiffs, v. Internal Revenue Service, Defendant.

United States Bankruptcy Court, M.D. Tennessee.

Filed April 10, 2015

Attorney(s) appearing for the Case

J. Robert Harlan , J. Robert Harlan & Assoc., Keith D. Slocum , Harlan & Associates, Columbia, TN, for Plaintiffs.

Stephen A. Josey , William Bradley, Jr. Russell , United States Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION

The plaintiffs filed the above-styled adversary complaint to determine the dischargeability of their tax obligations from 2001, 2002, 2003, and 2004. The parties filed cross-motions for summary judgment. For the following reasons, the Court finds that the Internal Revenue Service...

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