United States Supreme Court
YOUNG v. US, 00-1567
The lookback period under Section 507(a)(8)(A)(i) of the Bankruptcy Code is tolled during the pendency of a prior bankruptcy petition, making an IRS claim for debtor's taxes non-dischargeable due to the automatic stay imposed under 11 U.S.C. section 362 during a prior Chapter 13 bankruptcy proceeding, even if debtors obtained a discharge under their newer Chapter 7 petition.
Appellate Information
- Decided 03/04/2002
- Published 03/04/2002
Judges
Court
- United States Supreme Court