United States Bankruptcy Court, M.D. Florida December 19, 2002, Bankruptcy No. 01-09839-6J7, Adversary No. 01-00251 (Weintraub v. Internal Revenue Service (In Re Weintraub))

MEMORANDUM OPINION GRANTING MOTION FOR SUMMARY JUDGMENT BY THE UNITED STATES

KAREN S. JENNEMANN, Bankruptcy Judge.

In its motion for summary judgment and reply (Doc. Nos. 9 and 15), the United States argues that the debtor’s tax liability for the years 1992 and 1993 should be excepted from discharge pursuant to 11 U.S.C.