United States Bankruptcy Court, S.D. Ohio February 24, 1997, Bankruptcy No. 96-10250, Adv. No. 96-1028 (Hindenlang v. United States (In Re Hindenlang))

DECISION ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

BURTON PERLMAN, Bankruptcy Judge.

This adversary proceeding relates to the dischargeability of certain federal income tax debts in the plaintiff/debtor’s Chapter 7 bankruptcy case filed on January 22, 1996. This court has jurisdiction of this matter pursuant to 28 U.S.C. § 1334(b) and the General Order of Reference entered in this District.