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SMITH v. U.S.

No. 3:95 CV 7219.

186 B.R. 411 (1995)

Mark SMITH, Appellant, v. UNITED STATES of America, Appellee.

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

June 13, 1995.

Attorney(s) appearing for the Case

William Scott O'Brien, Findlay, OH, for Mark Smith.

Ralph J. Lewis, Robert G. Trusiak, Office of the U.S. Atty., Toledo, OH, Jennifer M. Blunt, Dept. of Justice, Washington, DC, for U.S.

MEMORANDUM OPINION

KATZ, District Judge.

This is an appeal from the decision of the United States Bankruptcy Court's judgment dated April 3, 1995 in which the Bankruptcy Court denied Debtor-Appellant's motion for summary judgment, granted Appellant's motion for summary judgment, and ordered that Debtor-Appellant's tax liabilities for tax years 1987, 1988, 1989, and 1990 be excepted from discharge. Both parties...

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