I. Introduction to Nondischargeable Debt

We've learned that the Bankruptcy Code forbids enforcing any discharged debt as the debtor's personal liability. But not all debts are dischargeable. Indeed, Bankruptcy Code § 523 lists 19 debts that, for individual debtors, aren't dischargeable at all. Examples include many tax debts, domestic-support obligations, many debts arising from fraud or theft, student-loan debt, and more. In chapter 11, corporations get a discharge of most of these debts.

In...