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WILLIAMS v. UNITED STATES

Nos. 81-1064, 81-1065.

667 F.2d 1108 (1981)

Gray WILLIAMS, Trustee in Bankruptcy for Frank A. O'Neill and Caroline P. O'Neill, Appellee, v. UNITED STATES of America, Appellant. In re Frank A. O'NEILL and Caroline P. O'Neill, Bankrupts. Gray WILLIAMS, Trustee in Bankruptcy for Frank A. O'Neill and Caroline P. O'Neill, Appellant, v. UNITED STATES of America, Appellee. In re Frank A. O'NEILL and Caroline P. O'Neill, Bankrupts.

United States Court of Appeals, Fourth Circuit.

Decided December 22, 1981.

Attorney(s) appearing for the Case

Robert M. Musselman, Charlottesville, Va., Helen P. Parris, Earlysville, Va. (T. Munford Boyd, Charlottesville, Va., on brief), for appellant.

Carleton D. Powell, Tax Division, Dept. of Justice, Washington, D. C. (John S. Edwards, U. S. Atty., Roanoke, Va., John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Stephen Gray, Tax Division, Dept. of Justice, Washington, D. C., on brief), for appellee.

Before HAYNSWORTH, Senior Circuit Judge, PHILLIPS and MURNAGHAN, Circuit Judges.

JAMES DICKSON PHILLIPS, Circuit Judge:

The issue in this case is whether, prior to the effective date of the Bankruptcy Tax Act of 1980, an individual bankruptcy estate must pay tax on the income it earns. The new Bankruptcy Tax Act clearly taxes such income, but Congress did not as clearly deal with the issue prior to 1980. Examining the policies underlying and the case law interpreting the Internal Revenue Code, we affirm the district court's holding that Congress...

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