Opinion
Case No. 02-16378-9P7, Adv. No. 03-100.
January 27, 2004
ORDER ON PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT
THIS MATTER having come before the Court on January 22, 2004 on Plaintiff's Motion for Summary Judgment, and the Court having been fully advised in the premises find as follows:
1. That this Court has jurisdiction over the parties hereto and the subject matter hereof;
2. That the Court is satisfied with its findings in its Order Denying Motion by United States for Summary Judgment dated December 15, 2003 and adopts same as part of the findings of fact and conclusions of law of this Order;
3. That pursuant to said Order there is no genuine issue of material fact as to whether or not the taxes for the tax years 1989, 1990, 1991, 1992, 1993, 1994, 1995 and 1996 are stale and the Court hereby finds that said taxes are stale;
4. The Court further finds that based on the Court's Order of December 15, 2003 that the Defendant has no defense to this matter as a matter of law;
IT IS HEREBY ORDERED that Plaintiff's Motion for Summary Judgment be and the same is hereby granted and that a separate Final Judgment shall be entered simultaneously herewith finding that the taxes for the tax years 1989, 1990, 1991, 1992, 1993, 1994, 1995 and 1996 are not non-dischargeable pursuant to Section 523 of the Bankruptcy Code.
DONE AND ORDERED.