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Hosack v. IRS (In re Hosack)

Ruling
Tax debt based on income not assessed prepetition but assessable postpetition was nondischargeable.
Procedural posture

Defendant United States filed a motion for summary judgment in a post- discharge adversary proceeding brought by chapter 7 debtor against the IRS, alleging that certain debts that the IRS viewed as still owing by debtor had been discharged.

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opinion summary, case decided on August 03, 2006 , LexisNexis #1006-014