United States Ninth Circuit

When determining the dischargeability in bankruptcy of an excise tax owed on a "transaction," in which an employer reimbursed the state's Special Fund for failure to carry insurance, the date of the "transaction" is the date on which the worker was injured; thus, since transaction occurred over three years prior to filing bankruptcy, the excise tax debt was dischargeable.

Appellate Information

• Argued 02/16/2001
• Decided 04/05/2002
• Published 04/05/2002

Judges

• Before HUG, JR., NOONAN, and W. FLETCHER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Allan NewDelman, Phoenix, AZ, for the appellants.


• For Appellees:
  
• Tracy Essig, Office of the Attorney General, Phoenix, AZ, for the appellee.