District Court, D. New Jersey April 6, 2001, Bankruptcy No. 97-28922-RG. Civ. No. 00-5297 (Savini v. United States (In Re Savini))

OPINION

WOLIN, District Judge.

This matter is opened before the Court upon the appeal of debtors Joseph and Linda Savini from the Opinion and Order of the United States Bankruptcy Court for the District of New Jersey denying their motion for a declaration that certain tax obligations were not discharged in their bankruptcy proceeding closed January 5, 1998.