AMENDED MEMORANDUM OPINION 1 BRUCE A. HARWOOD , Chief Bankruptcy Judge . I. INTRODUCTION Before the Court is the Motion for Judgment on the Pleadings (the "Motion") 2 filed by the United States of America (the "Defendant" or the "IRS"). The Motion moves this Court to enter a final order or judgment that the liabilities of debtor Terrence P. Kriss (the "Plaintiff" or the "Debtor") for income taxes and interest for the tax years 1997, 2000, 2008, 2009, 2010, 2011, are excepted from...
MEMORANDUM OPINION BRUCE A. HARWOOD , Bankruptcy Judge . I. INTRODUCTION Before the Court is the Motion for Judgment on the Pleadings (the "Motion") 1 filed by the United States of America (the "Defendant" or the "IRS"). The Motion moves this Court to enter a final order or judgment that the liabilities of debtor Terrence P. Kriss (the "Plaintiff" or the "Debtor") for income taxes and interest for the tax years 1997, 2000, 2008, 2009, 2010, 2011, are excepted from discharge pursuant to...
MEMORANDUM OPINION BRUCE A. HARWOOD , Bankruptcy Judge . I. INTRODUCTION Rami Morris (the "Debtor") filed a complaint under 11 U.S.C. 523(a)(8) seeking to discharge his student loans. He contends that the repayment of his student loans imposes an undue hardship on him and his dependents. The Massachusetts Educational Financing Authority ("MEFA") holds the notes and denies that payment of these debts imposes an undue hardship. The Court held a trial on January 31, 2019, and took the...
MEMORANDUM OPINION BRUCE A. HARWOOD , Bankruptcy Judge . I. INTRODUCTION Mark S. Rissala (the "Debtor") filed a complaint seeking to except his student loan debt from discharge pursuant to 11 U.S.C. 523(a)(8) as he contends repaying the debt would impose an undue hardship on him. New Hampshire Higher Education Assistance Foundation ("NHHEAF"), the current holder of the Debtor's student loan debt, disagrees. The Court conducted a trial of this matter on December 18, 2018, and took the...
