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DeCHIARO v. NEW YORK STATE TAX COM'N

No. 858, Docket 84-5113.

760 F.2d 432 (1985)

Peter C. DeCHIARO and Susan M. DeChiaro, Debtors-Appellants, v. NEW YORK STATE TAX COMMISSION, Creditor-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 22, 1985.

Attorney(s) appearing for the Case

Wayne L. Benjamin, Asst. Atty. Gen., Albany, N.Y. (Robert Abrams, Atty. Gen., Robert Hermann, Sol. Gen., William J. Kogan, Asst. Sol. Gen., Albany, N.Y., on brief), for creditor-appellee.

Michael Jude O'Connor Lee, Troy, N.Y. (LeForestier, Malone and Hanft, P.C., Troy, N.Y., on brief), for debtors-appellants.

Before MANSFIELD, NEWMAN and KEARSE, Circuit Judges.

JON O. NEWMAN, Circuit Judge:

This appeal raises the narrow issue whether liability for a sales tax, which is required by state law to be collected by a seller from his customers, is governed by the "excise" tax or the "trust fund" tax provisions of the Bankruptcy Code. Peter and Susan DeChiaro, the debtors, appeal from a judgment of the District Court for the Northern District of New York (Roger J. Miner, Judge) affirming a decision of the Bankruptcy Court that ruled...

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