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  5. 194 B.R. 452 (1996)
 

IN RE KIESNER

Bankruptcy Nos. 92-23581-MDM, 92-23582-MDM. Adv. Nos. 95-2070, 95-2069.

194 B.R. 452 (1996)

In re Roger KIESNER and Iris Kiesner, Debtors. Roger KIESNER and Iris Kiesner, Plaintiffs, v. INTERNAL REVENUE SERVICE, Defendant. In re Peggy Lee KIESNER, Debtor. Peggy Lee KIESNER, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, E.D. Wisconsin.

January 19, 1996.

Attorney(s) appearing for the Case

Gerald J. Mayhew, Milwaukee, WI, for Plaintiffs.

Thomas P. Schneider, Milwaukee, WI, for Defendant.

MEMORANDUM DECISION

M. DEE McGARITY, Bankruptcy Judge.

Introduction

The debtors, Peggy Kiesner and Roger and Iris Kiesner, brought identical adversary proceedings in each of their bankruptcy cases asking that this court determine taxes claimed owed by the IRS were discharged or, in the case of certain taxes owed by another entity, the debtors are not liable.

The parties briefed the issues and presented evidence at trial. The...

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