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IN RE MONTOYA

No. 91-2911.

965 F.2d 554 (1992)

In re Henry E. MONTOYA, M.D. and Juanita F. Montoya, Debtors. Henry E. MONTOYA, M.D. and Juanita F. Montoya, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 25, 1992.

Attorney(s) appearing for the Case

Gary R. Allen, Gary D. Gray, Joel A. Rabinovitz (argued), Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., Russell Pinkerton, I.R.S., Indianapolis, Ind., Karen A. Smith, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., for appellee.

Jeffrey E. Ramsey, James S. Kowalik (argued), Hostetler & Kowalik, Indianapolis, Ind., for debtors-appellants.

Before RIPPLE and MANION, Circuit Judges, and WILL, Senior District Judge.

WILL, Senior District Judge.

Juanita and Henry Montoya filed several successive bankruptcy petitions, first under Chapter 11 and later under Chapter 7. They contend that assessments against them for federal income taxes due more than three years before their current bankruptcy filing are not entitled to priority and should be discharged. The bankruptcy and district courts both disagreed, finding that the three year window for collecting the taxes under 11 U.S.C. ...

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