IN RE WEST

Nos. 92-35286, 92-35293.

5 F.3d 423 (1993)

In re Beverly Dell WEST, Debtor. Beverly Dell WEST, Appellant, v. UNITED STATES of America, Appellee. In re Robert Wesley WORTHEN, Debtor. Robert Wesley WORTHEN, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 21, 1993.


Attorney(s) appearing for the Case

Wayne Godare, Snyder & Associates, Portland, OR, for appellants.

Gary R. Allen, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee.

Before: BROWNING, SCHROEDER, and HALL, Circuit Judges.


CYNTHIA HOLCOMB HALL, Circuit Judge:

Chapter 13 debtors Beverly West and Robert Worthen appeal the district court's reversal of bankruptcy court orders denying priority to tax claims of the Internal Revenue Service. The district court held that the debtors' prior Chapter 13 case suspended Bankruptcy Code § 507(a)(7)(A)(ii)'s 240-day priority period until six months after the debtors dismissed that case. We affirm.

I. Background

On June 13, 1988...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases