ONeil v. IRS (In re ONeil)

Pre 2005-Act: 
Pre 2005-Act
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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Consumer case opionion summary, case decided on December 23,2008, LexisNexis #0309-139