IN RE EYSENBACH

Bankruptcy No. 93-12139 B.

170 B.R. 57 (1994)

In re John EYSENBACH, Debtor.

United States Bankruptcy Court, W.D. New York.

July 26, 1994.


Attorney(s) appearing for the Case

Relin & Goldstein (Raymond C. Stilwell, of counsel), Rochester, NY, for Citibank (New York State).

Avery M. Ellis, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for IRS.

Jeffrey Freedman, P.C. (Kenneth Hiller, of counsel), Buffalo, NY, for debtor.


CARL L. BUCKI, Bankruptcy Judge.

In this chapter 13 proceeding, an unsecured creditor challenges the priority which the Internal Revenue Service claims with respect to income taxes due for the 1988 and 1989 calendar years. At issue is whether the pendency of a prior bankruptcy proceeding served to toll the three year and 240 day priority periods as set forth in 11 U.S.C. § 507(a)(7)(A).

John Eysenbach filed his present petition for relief under Chapter...

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