United States Bankruptcy Court, W.D. Michigan June 12, 1992, 16-00141 (Luke v. Internal Revenue Service (In Re Luke))

AMENDED OPINION GRANTING MOTION FOR SUMMARY JUDGMENT IN PART

JO ANN C. STEVENSON, Bankruptcy Judge.

This adversary proceeding was filed by the Debtor to determine the dischargeability of certain claims of the IRS for unpaid federal income taxes. Debtor filed his chapter 11 petition on April 15, 1991.