United States First Circuit

The three-year limitations period on non-dischargeable taxes in bankruptcy, under 11 USC 507, is tolled for the period a debtor is in a Chapter 13 proceeding.

Appellate Information

• Decided 12/01/2000
• Published 12/01/2000

Judges

• BOUDIN, Circuit Judge., Before TORRUELLA, Chief Judge, BOWNES, Senior Circuit Judge, and BOUDIN, Circuit Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Grenville Clark III with whom Gray, Wendell & Clark, P.C. was on brief for appellants., Thomas J. Sawyer, Tax Division, Department of Justice, with whom Paula M. Junghans, Acting Assistant Attorney General, Paul M. Gagnon, United States Attorney, and Bruce R. Ellisen, Tax Division, Department of Justice, were on brief for the United States.