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On November 19, 1999, Commonwealth dismissed with prejudice
its claim against respondent and gave respondent a check in the
amount of $15,000 to discharge the tax lien on the Montgomery
County property. Respondent applied the payment to petitioners’
1985 tax liabilities.
Mr. Summers’s Bankruptcy Litigation
On October 9, 1998, Mr. Summers filed a chapter 7 bankruptcy
petition in the U. S. Bankruptcy Court for the Eastern District
of Pennsylvania (the bankruptcy court), In re Hugh D. Summers,
No. 98-33068F. During November 1999, respondent filed a
complaint with the bankruptcy court asserting that Mr. Summers’s
tax liabilities, including those for 1989, and interest thereon
were not dischargeable pursuant to 11 U.S.C. section
523(a)(1)(C). Respondent conceded that the penalties and
interest on the penalties were dischargeable.
On January 11, 2001, the bankruptcy court held that Mr.
Summers’s tax liabilities were nondischargeable because he
wilfully attempted to evade payment of his taxes. See United
States v. Summers, 266 Bankr. 292 (Bankr. E.D. Pa. 2001).
Actions Against Mr. Summers To Reduce Federal Tax Claims To
Judgment
On April 3, 2002, respondent filed a complaint against Mr.
Summers in the United States District Court for the Eastern
District of Pennsylvania (the District Court) seeking to reduce
to judgment the tax assessments against Mr. Summers, including
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Last modified: May 25, 2011