OPINION AND ORDER
HAL J. BONNEY, Jr., Bankruptcy Judge.
This matter comes upon the trustee's objection to a claim filed by the Internal Revenue Service for income taxes. The tax claim arises from income earned in the same year that the debtors' involuntary Chapter 7 petition was filed, yet it became due after the filing. This Court holds that the claim of the I.R.S. for income taxes incurred in the year of filing is not against the debtors' bankruptcy estate...
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