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IN RE ROBERTS

No. 89-5145.

906 F.2d 1440 (1990)

In re Rebecca Ann ROBERTS, formerly known as Rebecca Banks; Anthony Jerome Roberts, Debtors. Rebecca Ann ROBERTS; Anthony Jerome Roberts, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Tenth Circuit.

June 27, 1990.

Attorney(s) appearing for the Case

Scott Hamilton, Legal Services of Eastern Oklahoma, Inc., Tulsa, Okl., for appellees.

Kevin M. Brown, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C. (Shirley D. Peterson, Asst. Atty. Gen., and Gary R. Allen and Gary D. Gray, Attys., Tax Div., Dept. of Justice, Washington, D.C., with him on the briefs), for appellant.

Before McKAY, ANDERSON, Circuit Judges, and BROWN, District Judge.

STEPHEN H. ANDERSON, Circuit Judge.

The sole issue before us on appeal is whether a discharge in bankruptcy also discharges tax penalties related to nondischargeable tax liabilities incurred more than three years before the filing of the bankruptcy petition. The government appeals the district court's order affirming the bankruptcy court's ruling that such tax penalties are dischargeable pursuant to section 523(a)(7)(B) of the Bankruptcy Code. 11 U.S.C. § 523...

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