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IN RE SMITH

Bankruptcy No. 93-33350. Adv. No. 94-3035.

179 B.R. 66 (1995)

In re Mark R. SMITH. Mark R. SMITH, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, N.D. Ohio, Western Division.

March 9, 1995.

Attorney(s) appearing for the Case

William Scott O'Brien, Findlay, OH, for debtor.

Robert G. Trusiak, Asst. U.S. Atty., Toledo, OH, Jennifer M. Blunt, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for U.S.

John N. Graham, Trustee, Toledo, OH.

OPINION AND ORDER DENYING DEBTOR'S MOTION FOR SUMMARY JUDGMENT, GRANTING UNITED STATES' MOTION FOR SUMMARY JUDGMENT AND EXCEPTING DEBTS FROM DISCHARGE

WALTER J. KRASNIEWSKI, Bankruptcy Judge.

This matter is before the Court upon Mark R. Smith's (the "Debtor") motion for summary judgment in his adversary proceeding which seeks to discharge tax debts owed to the United States of America, Internal Revenue Service, ("IRS") for 1987, 1988, 1989 and...

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