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MATTER OF EPSTEIN

No. 73 B 913.

416 F.Supp. 947 (1976)

In the Matter of Benjamin EPSTEIN, a/k/a Ben Epstein, a/k/a Benjamin K. Epstein, Bankrupt. Benjamin EPSTEIN etc., Plaintiff-Appellee, v. UNITED STATES of America INTERNAL REVENUE SERVICE, Defendant-Appellant.

United States District Court, E. D. New York.

June 24, 1976.

Attorney(s) appearing for the Case

David G. Trager, U. S. Atty., E. D. N. Y., Brooklyn, N. Y., by Gerald C. Miller, Trial Atty. — Tax Div., U. S. Dept. of Justice, Washington, D. C., Lewis F. Tesser, Asst. U. S. Atty., New York City, for defendant-appellant.

Otterbourg, Steindler, Houston & Rosen, P. C., New York City, by Conrad B. Duberstein, M. David Graubard, New York City, for plaintiff-appellee.

MEMORANDUM AND ORDER

BRAMWELL, District Judge.

This is an appeal from an order of the Bankruptcy Court denying the Government's motion to dismiss. This Court finds the ruling of the Bankruptcy Judge proper and affirms its decision.

The bankrupt, Benjamin Epstein, filed an application with the Bankruptcy Court to determine the dischargeability of a debt allegedly owed to the Internal Revenue Service. Notice of Trial was issued directing the appearance...

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