District Court, D. Massachusetts August 14, 1997, No. CIV.A. 96-12227-DPW (Harrison v. United States Department of Internal Revenue (Harrison))

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MEMORANDUM AND ORDER

WOOD LOCK, District Judge.

Debtor-Appellant, George Harrison appeals a determination of the Bankruptcy Court that a debt owing to the Internal Revenue Service was not dischargeable pursuant to § 523(a)(1)(B)(ii) of the Bankruptcy Code because the operative tax return was filed more than two years before Harrison filed his bankruptcy petition.