Linn v. United States IRS (In re Linn)

Ruling: 
Tax debt owed to IRS for years in which debtor did not file returns was nondischargeable.
Issue: 
Was debt to IRS for taxes owed in years when no return was filed nondischargeable?
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Consumer case opionion summary, case decided on April 29,2015, LexisNexis #1115-049