- 11 U.S.C.
Parks v. Krause (In re Krause)
Apr
21
2008
Ruling
Income tax debt excepted from discharge due to debtor's willful evasion.
Procedural posture
Plaintiffs, the U.S. and the chapter 7 trustee, filed an adversary proceeding against defendants, the debtor and his brother, seeking a determination that the debtor's substantial income tax debt should be excepted from discharge under 11 U.S.C.S. § 523(a)(1)(C), that trusts for the benefit of the debtor's children should be declared to be the nominees of the debtor, and that the debtor made several fraudulent transfers.
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Court
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