OPINION WILLIAM V. ALTENBERGER , Bankruptcy Judge . Before the Court is the motion for summary judgment filed by the United States of America, Internal Revenue Service, and the Debtors' cross motion for summary judgment. The ultimate issue before the Court is whether certain tax obligations of the Debtors owed to the IRS are dischargable. A determination of that issue involves the interaction of several sections of the Bankruptcy Code, 6330(e) of the Internal Revenue Code and Internal...
OPINION Laura K. Grandy , UNITED STATES BANKRUPTCY JUDGE . This matter is before the Court on a motion filed by the chapter 7 trustee for turnover of any post-petition voluntary separation incentive payments ("VSI payments") payable to the debtor from the U.S. Department of Defense. The debtor opposes the motion on the basis that such payments are excluded from the bankruptcy estate under 11 U.S.C. 541(a)(6) or 541(c)(2). Alternatively, the debtor contends that even if the payments...
