United States Tenth Circuit

The Bankruptcy Code's exemption of income tax debt from discharge allows the federal government to collect funds lawfully due, even from a debtor who has received a discharge in bankruptcy.

Appellate Information

• Decided 06/01/2004
• Published 06/01/2004

Judges

• O'BRIEN, Circuit Judge., Before BRISCOE, ANDERSON and O'BRIEN, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Jeffrey R. Davine of Ballard Spahr Andrews & Ingersoll, LLP, Denver, CO (Matthew D. Skeen of Skeen & Skeen, P.C., Denver, CO, with him on the briefs) for Plaintiff-Appellant.


• For Appellees:
  
• Karen D. Utiger, Attorney (Eileen J. O'Conner, Assistant Attorney General, Richard Farber, Bruce R. Ellisen, and Paula K. Speck, Attorneys, with her on the brief) Tax Division, Washington, D.C., (John W. Suthers, United States Attorney, Denver, CO, of Counsel) for Defendant-Appellee.