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IN RE ARTISAN WOODWORKERS

Nos. 98-17319, 99-35349.

204 F.3d 888 (2000)

In re: ARTISAN WOODWORKERS, Debtor. John C. Ward, d/b/a Artisan Woodworkers, Appellant, v. Board of Equalization of California, Appellee. In re: Rudy Bossert, Debtor. Rudy Bossert, Plaintiff-Appellee, v. United States of America, Internal Revenue Service, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Argued and Submitted December 10, 1999

Filed February 23, 2000

Attorney(s) appearing for the Case

Richard V. Day, Napa, California, for appellant Ward.

Julian O. Standen, Deputy Attorney General, San Francisco, California, for appellee Board of Equalization of California.

Curtis C. Pett, Tax Division, United States Department of Justice, Washington, D.C., for defendants-appellants United States of America, et al.

James P. Hurley, Hurley, Lara & Adams, Yakima, Washington, for plaintiff-appellee Bossert.

Before: REAVLEY, REINHARDT and McKEOWN, Circuit Judges.

REAVLEY, Circuit Judge:

The question presented by these two bankruptcy cases is whether post-petition interest on a nondischargeable tax debt under 11 U.S.C. § 523(a)(1)(A) is also nondischargeable. Following the authority of Bruning v. United States,1 we hold that post-petition interest is an "integral part" of such a tax debt and therefore nondischargeable under 11 U.S.C. § 523(a)(1)(A).

We have jurisdiction...

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