YOUNG v. UNITED STATES

No. 00-1567.

535 U.S. 43 (2002)

YOUNG et ux. v. UNITED STATES

United States Supreme Court.

Decided March 4, 2002.


Attorney(s) appearing for the Case

Grenville Clark III argued the cause and filed briefs for petitioners.

Patricia A. Millett argued the cause for the United States. With her on the briefs were Solicitor General Olson, Assistant Attorney General O'Connor, Deputy Solicitor General Wallace, Bruce R. Ellisen, and Thomas J. Sawyer.

Scalia, J., delivered the opinion for a unanimous Court.


Justice Scalia, delivered the opinion of the Court.

A discharge under the Bankruptcy Code does not extinguish certain tax liabilities for which a return was due within three years before the filing of an individual debtor's petition. 11 U. S. C. §§ 523(a)(1)(A), 507(a)(8)(A)(i). We must decide whether this "three-year lookback period" is tolled during the pendency of a prior bankruptcy petition.

I

Petitioners Cornelius and Suzanne Young...

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