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Klayman v. United States (In re Klayman)

Klayman v. United States (In re Klayman)

Ruling
Old tax liability was deemed nondischargeable since the government established debtor had willfully attempted to evade tax payments.
Procedural posture

Plaintiff debtor filed suit against defendant United States for a declaratory judgment pursuant to 28 U.S.C. § 2201(a) that certain tax liability was dischargeable. The debtor proposed to deal with that claim in the instant Chapter 11 case. The government opposed the complaint and moved for summary judgment.

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opinion summary, case decided on October 21, 2005 , LexisNexis #0106-014