ONeil v. IRS (In re ONeil)
Dec
23
2008
Ruling
Debtor's postpetition successor liability for taxes of wholly owned corporation were not provided for in plan and not discharged.
Procedural posture
Plaintiff debtor brought an adversary proceeding against defendant I.R.S., alleging that the asserted federal tax obligations had been discharged in his chapter 13 case. The I.R.S. moved for summary judgment.
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Court
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