IN RE BATES

No. 92-8005.

974 F.2d 1234 (1992)

In re Norman H. BATES and Beverly Ann Bates, Debtors. Norman H. BATES and Beverly Ann Bates, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Tenth Circuit.

August 17, 1992.


Attorney(s) appearing for the Case

Submitted on the briefs.*

Dennis K. Ridley and Janet L. Tyler of Dennis K. Ridley & Associates, Cheyenne, Wyo., for appellants.

Richard A. Stacy, U.S. Atty., Cheyenne, Wyo., James A. Bruton, Acting Asst. Atty. Gen., Gary D. Gray and Annette M. Wietecha, Dept. of Justice, Washington, D.C., for appellee.

Before MOORE, TACHA and BRORBY, Circuit Judges.


BRORBY, Circuit Judge.

Mr. and Mrs. Bates (Debtors) filed a Chapter 13 bankruptcy petition. Their pre-petition federal tax liability was classified into secured and priority status. Debtors challenge this classification. We affirm.

The facts are neither complicated nor disputed. Debtors owned a lumber business and failed to pay all federal employment taxes that were due and owing. Debtors owed the government $61,212.89. Of this amount, $39,714.72 were trust...

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