Search : U.S. Supreme Court : Bankruptcy Law : From 10/01/01 To 07/01/02
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| Court: | U.S. Supreme Court |
| Topic: | Bankruptcy Law, Tax Law |
| Title: | YOUNG v. US |
| Date: | 03/04/02 |
| Case Number: | 00-1567 |
| Summary: | 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. |