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IN RE CASSIDY

Nos. 91-1180, 91-1244.

983 F.2d 161 (1992)

In re Lucius Fredric CASSIDY, Jr., also known as Lucius F. Cassidy, also known as Pete Cassidy, Debtor. UNITED STATES of America, on Behalf of its Agency, the INTERNAL REVENUE SERVICE (IRS); Lucius F. Cassidy, Jr., Appellants, v. D. Scott DUMLER, Appellee.

United States Court of Appeals, Tenth Circuit.

December 7, 1992.

Attorney(s) appearing for the Case

Kenneth W. Rosenberg, Atty., Tax Div., Dept. of Justice, Washington, DC (Shirley D. Peterson, Asst. Atty. Gen., James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen and Gary D. Gray, Attys., Tax Div., Dept. of Justice, Washington, DC, with him on the briefs, Michael J. Norton, U.S. Atty., Denver, CO, of counsel), for appellant U.S.

John B. Wasserman (Michael E. Katch and Dana M. Arvin, with him on the brief) of Katch, Wasserman & Jobin, Denver, CO, for appellant Lucius Fredric Cassidy, Jr.

Caroline C. Fuller (Gregory J. Anderson, with her on the brief) of Fairfield and Woods, P.C., Denver, CO, for appellee D. Scott Dumler.

Before McKAY, Chief Judge, SETH and BRORBY, Circuit Judges.

SETH, Circuit Judge.

This is an appeal from a judgment by the district court denying priority in bankruptcy to an exaction under Internal Revenue Code Section 72(t). The district court, affirming the bankruptcy court, concluded that the assessment was a "penalty for a nonpecuniary loss," and thus not entitled to priority under Section 507(a)(7) of the Bankruptcy Code.

Appellants Cassidy and the United States raise two issues on appeal: whether the IRS...

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