United States Bankruptcy Court, S.D. Florida. February 26, 1998, 19-10402 (Billman v. Department of the Treasury (In Re Billman))

ORDER GRANTING THE UNITED STATES’ MOTION FOR SUMMARY JUDGMENT

STEVEN H. FRIEDMAN, Bankruptcy Judge.

This matter came before the Court on September 16, 1997, for consideration of the motion of the United States for summary judgment. The Debtor has filed a complaint seeking a determination of whether the debt owed to the Internal Revenue Service (“IRS”) is dischargeable.