United States Ninth Circuit

In an action seeking an order declaring that the debtors' state tax obligations from the year 2000 were discharged at the conclusion of their Chapter 13 bankruptcy proceeding in 2004, summary judgment for the state tax board is reversed where only taxes incurred post-petition may be treated as postpetition claims under 11 U.S.C. section 1305(a).

Appellate Information

• Argued 10/24/2008
• Decided 08/21/2009
• Published 08/21/2009

Judges

• Before J. CLIFFORD WALLACE, SIDNEY R. THOMAS and SUSAN P. GRABER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Robert N. Kolb, Antioch, CA, for the plaintiffs-appellants.


• For Appellees:
  
• Edmund G. Brown, Jr., Attorney General for the State of California, Randall P. Borcherding, Supervising Deputy Attorney General, and Kristian D. Whitten, Deputy Attorney General, San Francisco, CA, for the defendants-appellees.