Canfield v. Stephenson (In re Stephenson)

Portion of judgment for withholding tax liabilities in favor oF creditor that retook control of company it originally sold to debtor was nondischargeable.
Procedural posture: 
Plaintiff, a pro se litigant, filed an adversary proceeding to determine that a state court judgment (Judgment) won by his wholly-owned company on account of certain delinquent taxes, penalties, and interest paid by the company to state and federal taxing authorities was nondischargeable under 11 U.S.C.S. § 523(a)(1). Also interested in the matter was debtor, an individual who had filed a chapter 7.
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Consumer case opionion summary, case decided on May 13,2008, LexisNexis #0608-113