ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT
SUSAN D. BARRETT, Bankruptcy Judge.
Cross summary judgment motions have been filed by Ralph L. Elkins ("Elkins") and the Internal Revenue Service ("IRS"). Elkins filed this adversary seeking a determination that his 2001 tax liability be declared dischargeable. This court has jurisdiction over this matter pursuant to 28 U.S.C. § 157(b)(2)(I) and 28 U.S.C. § 1334. For the reasons discussed below...
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