Conard, In re--Conard v. IRS

Ruling: 
Debtor's tax liability was nondischargeable as he consciously chose to use his earnings to payfor discretionary items rather than to pay his taxes. (Bankr. E.D. Va.)
Issue: 
Exceptions to Discharge; Types of Debt Excepted; Taxes; Fraud or Evasion.
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Consumer case opionion summary, case decided on December 13,2017, LexisNexis #0118-070