United States Ninth Circuit

Postpetition employment tax debt, incurred as an administrative expense of a Chapter 11 bankruptcy estate, retains its first priority administrative expense status upon conversion to a Chapter 13 bankruptcy plan.

Appellate Information

• Argued 11/16/2004
• Decided 01/12/2005
• Published 01/12/2005

Judges

• TALLMAN, Circuit Judge:, Before:  RYMER, TALLMAN, and BEA, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Eric Slocum Sparks, Law Offices of Eric Slocum Sparks, P.C., Tucson, AZ, for the appellants.


• For Appellees:
  
• Thomas J. Clark and Ellen Page Delsole, United States Department of Justice, Tax Division, Washington, D.C., for the appellee.