United States Bankruptcy Court, N.D. Alabama October 1, 1992, 19-00444 (Brackin v. United States (In Re Brackin))

MEMORANDUM OPINION

EDWIN D. BRELAND, Bankruptcy Judge. \

This matter is before the Court on a complaint filed by the plaintiffs, Richard Don Brackin

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and Delores J. Brackin, seeking the Court to determine that certain tax obligations owed to the defendant, the Internal Revenue Service, are dischargeable pursuant to 11 U.S.C. § 523(a)(1).