Opinion
Case No. 02-16278-9P7, Adv. No. 03-100.
January 27, 2004
FINAL JUDGMENT ON DISCHARGEABILITY OF TAXES
Upon review of the record and the Motion for Summary Judgment filed by the Plaintiff;
IT IS ORDERED, ADJUDGED AND DECREED:
1. The Plaintiff's tax liability for the years 1989, 1990, 1991, 1992, 1993, 1994, 1995 and 1996 are not excepted under Title 11 U.S.C. § 523(a) from any discharge entered in this case pursuant to Title 11 U.S.C. § 727.
2. Any tax lien with respect to the tax liability for the tax years 1989, 1990, 1991, 1992, 1993, 1994, 1995 and 1995, notice of which were properly filed prior to the filing of the petition, shall remain in full force and effect as to any property owned by the Plaintiff as of the filing of the petition in bankruptcy.
DONE AND ORDERED.