Case No. 04-84841-JAC-7, A.P. No. 04-80199-JAC-7.United States Bankruptcy Court, N.D. Alabama, Northern Division.
June 13, 2005
Kevin Heard, attorney for plaintiff(s).
Candace Turner, attorney for defendant(s).
JUDGMENT
JACK (JOHN ANDREW) CADDELL, JR., Bankruptcy Judge
In conformity with and pursuant to the memorandum opinion of the Court contemporaneously entered herewith and for reasons set forth therein,
It is ORDERED, ADJUDGED AND DECREED that:
1. Judgment is entered in favor of the defendant, United States of America, Department of the Treasury, and against the plaintiff, Wyndol Span Hamer.
2. The debtor’s tax deficiencies for tax years 1995 and 1996, exclusive of penalties and interest on penalties, are nondischargeable under 11 U.S.C. § 523(a)(1)(B)(i).
3. The debtor’s tax deficiencies for tax years 1997,1998, 1999 and 2000, exclusive of penalties and interest on penalties, are nondischargeable under 11 U.S.C. § 523(a)(1)(C).
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