IN RE COCHRANE

ALEXANDER PASKAY, Chief Judge, Bankruptcy

Based upon the Order Granting Plaintiff's Final Motion for Summary Judgment against the United States of America as to Count I, it is hereby

ORDERED, ADJUDGED and DECREED that:

1. Final judgment is hereby entered in favor of Plaintiff determining that his liabilities in connection with federal income taxes for the years of 1992, 1993 and 1994, including any interest and penalties thereon, are not non-dischargeable.

2. Pursuant to the Discharge entered in the above-captioned Chapter 7 case on May 22, 2001, the Plaintiff's liabilities in connection with federal income taxes for the years of 1992, 1993 and 1994, including any interest and penalties thereon, are fully discharged.

DONE and ORDERED.