Case Status
1 result
YOUNG, CORNELIUS P., ET UX. v. UNITED STATES (23426)
Order dated: 09/25/01Docket number: 00-1567
Action:
The petitions for writs of certiorari are granted.
A description of the questions presented by the case has been prepared:
1. Whether the Youngs' 1992 income tax obligation was discharged by the entry of a discharge in their 1997 chapter 7 bankruptcy case where the three-year period set forth at 507(a)(8)(A)(I) of the Bankruptcy Code had elapsed between the due date of their tax return and the filing of their chapter 7 bankruptcy case. 2. Whether the three-year period set forth at Bankruptcy Code 507(a)(8)(A)(I) was tolled or extended by the length of time that the Youngs were debtors in a prior chapter 13 bankruptcy, notwithstanding the absence of any language in 507(a)(8)(A)(I) or elsewhere that would allow such tolling.
An opinion has been handed down: