United States Bankruptcy Court, W.D. Tennessee August 10, 1990, 19-21787 (King v. Tennessee Department of Revenue (In Re King))

MEMORANDUM OPINION AND ORDER REGARDING PLAINTIFFS’ COMPLAINT TO DETERMINE DIS-CHARGEABILITY OF DEBT

WILLIAM H. BROWN, Bankruptcy Judge.

This controversy is before the Court on the Plaintiffs’ complaint to determine the dischargeability of a debt comprised of sales taxes due more than three years prior to the filing of their bankruptcy petition. This is a core proceeding in accordance with 28 U.S.