United States Bankruptcy Court, E.D. New York September 30, 1999, 1-19-40623 (Colish v. United States (In Re Colish))

OPINION ON CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT

LAURA TAYLOR SWAIN, Bankruptcy Judge.

Before the Court are the cross-motions of defendants United States of America, Internal Revenue Service and Department of Treasury (collectively, the “Government”) and plaintiff Jerrie S. Colish (“Debtor”) for partial summary judgment in this adversary proceeding.