United States Bankruptcy Court, D. Massachusetts July 8, 2004, 19-10832 (Steinkrauss v. United States (In Re Steinkrauss))

MEMORANDUM OF DECISION

WILLIAM C. HILLMAN, Bankruptcy Judge.

I.

Introduction

Joseph C. Steinkrauss and Donna E. Steinkrauss (“Joseph”, “Donna”, and collectively the “Debtors”) brought this adversary proceeding against the United States of America (“United States”) to determine the amount and dischargeability of their federal income taxes for the years 1986 through 1993 inclusive.