In re Horton (GASB 99-20846)

Question as to whether Debtor "knowingly or fraudulently" omitted items from his schedules, and is thus subject to having his discharge denied for making a false oath pursuant to Section 727(a)(4)(A) for making a false oath or account, is ultimately turns on the credibility of the Debtor, and is accordingly a question for the finder of fact; value of property that Debtor alleges is irrelevant to determination of the property's materiality to the estate for purposes of denying discharge pursuant to Section 727(a)(4)(A).

Friday, June 16, 2000