UNITED STATES v. WINTERS

No. 27664.

424 F.2d 113 (1970)

UNITED STATES of America, Plaintiff-Appellee, v. Willis R. WINTERS and Patti F. Winters, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

April 10, 1970.


Attorney(s) appearing for the Case

William Monroe Kerr, Midland, Tex., for defendants-appellants.

Johnnie M. Walters, Asst. Atty. Gen., Crombie J. D. Garrett, Harry D. Shapiro, Karl Schmeidler, Lee A. Jackson, Attys., Tax Division, U. S. Dept. of Justice, Washington, D. C., Ernest Morgan, U. S. Atty., San Antonio, Tex., for plaintiff-appellee; Seagel V. Wheatley, U. S. Atty., Jamie C. Boyd, Asst. U. S. Atty., of counsel.

Before THORNBERRY, DYER and CLARK, Circuit Judges.


CLARK, Circuit Judge.

Willis R. Winters, the taxpayer, appeals from a deficiency judgment for taxes, penalties and interest due and owing the United States.1 The District Court rejected Winters' claim that a 1965 discharge in bankruptcy barred collection of these taxes under a 1966 amendment2 to the Bankruptcy Act which for the first time made certain taxes dischargeable. We agree that the amendment does not...

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