LARRY KELLY, United States Bankruptcy Judge.
The Court, having considered the Motion for Summary Judgment and Brief filed by the United States, and any response filed thereto, finds that the United States' motion has merit and should bc granted. Accordingly, it is hereby
ORDERED, ADJUDGED and DECREED, that:
1. Plaintiffs' federal income taxes, interest and penalties for the years ending 1997 and 1998 are nondischargeable; and,
2. The Form 941 trust fund monies for the periods ending December 31, 1990, June 30, 1991, September 30, 1991, December 31, 1991, and March 31, 1992, are nondischargeable.