Sigerseth v. United States (In re Sigerseth)

Ruling: 
Taxes evaded by debtor by conduct or failing to file returns were nondischargeable.
Issue: 
Were debtor's federal tax obligations for specified periods nondischargeable due to evasion?
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Consumer case opionion summary, case decided on March 07,2014, LexisNexis #0614-051