In re Callery

Full title: In Re: BRIAN J. CALLERY, Chapter 11, Debtor

Court: United States Bankruptcy Court, D. Massachusetts

Date published: Jun 27, 2002

Bk. No. 97-48586-JBR (Bankr. D. Mass. Jun. 27, 2002)

Opinion

Bk. No. 97-48586-JBR

June 27, 2002

JUDGMENT

JOEL ROSENTHAL, United States Bankruptcy Judge

The Court having previously made Findings of Fact and Conclusions of Law it is now hereby:

ORDERED, ADJUDGED, and DECREED that judgment is entered in favor of the United States of America against Brian J. Callery in the amount of $70,840, plus statutory additions and interest from December 10, 1997, pursuant to 28 U.S.C. § 1961 (c)(1), incorporating the rate provided under 26 U.S.C. § 6621, for taxes, penalties, and interest in regard to Mr. Callery's 1987, 1991, 1992, and 1993 federal income tax years.

It is further ORDERED, ADJUDGED, and DECREED that, in addition to the amount set forth above, judgment is entered in favor of the United States of America against Brian J. Callery in the amount of $2,857,823, plus statutory additions and interest from May 31, 2002, pursuant to 28 U.S.C. § 1961 (c)(1), incorporating the rate provided under 26 U.S.C. § 6621, for taxes, penalties, and interest in regard to Mr. Callery's 1994, 1995, 1996, and 1997 federal income tax years.

It is further ORDERED, ADJUDGED, and DECREED that Brian J. Callery's incomes tax liabilities for 1991, 1992, 1993, 1994, 1995, 1996 and 1997 were not discharged pursuant to 11 U.S.C. § 523 (a)(1)(B)

IT IS SO ORDERED, ADJUDGED AND DECREED.