Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_11-cv-03422/USCOURTS-caed-2_11-cv-03422-7/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

----oo0oo----

UNITED STATES OF AMERICA,

Plaintiff,

v.

CARMON L. COOK, individually, 

as trustee of THE 1993 CARMON 

LOUISE COOK LIVING TRUST, and 

as trustee of THE HANDS FROM 

THE HEART FOUNDATION; and 

BRIAN E. TORRANCE, as Trustee 

of THE HANDS FROM THE HEART 

FOUNDATION,

Defendants.

CIV. NO. 2:11-3422 WBS GGH

ORDER RE: MOTION REGARDING 

DISCHARGEABILITY OF FEDERAL TAX 

LIABILITIES

----oo0oo----

On August 22, 2013, the Court granted the United 

States' Motion for Summary Judgment. (Doc. 41). On November 12, 

2013, the United States Bankruptcy Court for the Eastern District 

of California granted the United States' motion for a 

determination that the automatic stay was lifted with respect to 

property of the Estate, and that Debtor Carmon L. Cook's Chapter 

Case 2:11-cv-03422-WBS-DAD Document 48 Filed 01/07/14 Page 1 of 2
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7 bankruptcy petition was discharged on October 24, 2013. See In 

re Carmon Cook, 2:13-bk-29218 (E.D. Cal. Bnkr.). The United 

States then filed a Motion for a determination that the federal 

tax liabilities at issue in the district court litigation were 

excepted from discharge under 11 U.S.C. § 523(a)(1)(C). This 

Court has jurisdiction to decide the issue of dischargeability 

under 28 U.S.C. § 1334(a), (b). See McKay v. United States, 957 

F.2d 689, 690 (9th Cir. 1992) (noting that the district court had 

jurisdiction to determine the dischargeability of plaintiff's tax 

liabilities despite plaintiff's request that it be determined by 

the bankruptcy court). 

Accordingly, the court hereby GRANTS United States’ 

motion and finds that the federal income taxes for 2006 and 2008 

at issue in the litigation are excepted from discharge pursuant 

to Section 523(a)(1)(C).

Dated: January 6, 2014

Case 2:11-cv-03422-WBS-DAD Document 48 Filed 01/07/14 Page 2 of 2