United States Bankruptcy Court, N.D. Illinois October 3, 2002, 14-80214 (Payne v. United States (In Re Payne))

MEMORANDUM OPINION ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

JACK B. SCHMETTERER, Bankruptcy Judge.

Background/History

John Howard Payne (“Plaintiff or Payne”) is seeking a declaration that his liability for 1986 taxes due to the United States was discharged through his bankruptcy filing under Chapter 7. Payne filed his Petition on December 31, 1997.