IN RE RICHARDS

No. 92-6092.

994 F.2d 763 (1993)

In re William E. RICHARDS, Debtor, UNITED STATES of America, Appellee, v. William E. RICHARDS, Appellant.

United States Court of Appeals, Tenth Circuit.

May 28, 1993.


Attorney(s) appearing for the Case

James L. Bentley, Del City, OK, for appellant.

Sara S. Holderness (Gary D. Gray, Tax Div., Dept. of Justice, Washington, DC, and James A. Bruton, Acting Asst. Atty. Gen., of counsel; Timothy D. Leonard, U.S. Atty., with her on the brief), for appellee.

Before BRORBY and EBEL, Circuit Judges, and McWILLIAMS, Senior Circuit Judge.


McWILLIAMS, Senior Circuit Judge.

This is a bankruptcy case involving successive petitions in bankruptcy. The narrow issue to be resolved is whether the 240-day assessment period provided for in 11 U.S.C. § 507(a)(7)(A)(ii) (Supp.1992) stopped running during the pendency of the first petition for bankruptcy. The Bankruptcy Court for the Western District of Oklahoma held that the 240-day period was "suspended" during the pendency of the first bankruptcy proceeding...

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