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IN THE MATTER OF COBB

Bankruptcy No. BK88-40843, Adv. No. A90-4055.

135 B.R. 640 (1992)

In the Matter of Lloyd Kenneth COBB, Debtor. Lloyd Kenneth COBB, Plaintiff, v. UNITED STATES of America, DEPARTMENT OF INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Nebraska.

January 9, 1992.

Attorney(s) appearing for the Case

Pike & Fischer, Inc., Bethesda, Md.

MEMORANDUM

JOHN C. MINAHAN, Jr., Bankruptcy Judge.

The issue before the court is whether the Internal Revenue Service or debtor have the burden of proof with respect to federal income tax liabilities.

In reliance on Bankruptcy Rule 3001(f), debtor contends that the Internal Revenue Service has the burden of ultimate persuasion. The Internal Revenue Service relies on non-bankruptcy law under which it is generally established that the burden of proof...

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