(Bankr. E.D. Ky. Feb. 12, 2015)
The bankruptcy court grants the debtor’s motion for summary judgment, declaring taxes owed to the department of revenue dischargeable. The court finds that the debtor’s tax obligations did not fit within the framework of 11 U.S.C. § 523(a)(1) and thus were dischargeable. The opinion provides a succinct outline for discharging certain tax obligations. Opinion below.
Author: Matt Lindblom