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IN RE DePAOLO

No. 94-8029.

45 F.3d 373 (1995)

In re Hugh Daniel DEPAOLO, dba Hugh D. DePaolo, M.D., dba Casper Birthing Center; and SIRI JANE DEPAOLO, Debtors. Hugh Daniel DEPAOLO, dba Hugh D. DePaolo, M.D., dba Casper Birthing Center; and Siri Jane DePaolo, Appellees, v. UNITED STATES of America, acting through the INTERNAL REVENUE SERVICE, Appellant.

United States Court of Appeals, Tenth Circuit.

January 9, 1995.

Attorney(s) appearing for the Case

Loretta C. Argrett, Asst. Atty. Gen., William S. Estabrook, Edward T. Perelmuter, Tax Div., Dept. of Justice, Washington, DC (David D. Freudenthal, U.S. Atty., Cheyenne, WY, of counsel), for appellant.

Jeffrey T. Wegner, Michael J. Mills of Kutak Rock, Omaha, NE, Russell M. Blood of Brown & Drew, Casper, WY, for appellees.

Before BALDOCK and McKAY, Circuit Judges, and VRATIL, District Judge.

McKAY, Circuit Judge.

The Internal Revenue Service (IRS) appeals the district court's determination that res judicata barred the IRS from collecting any additional taxes from debtors for tax year 1986 after the bankruptcy proceedings were closed, because the IRS had submitted a proof of claim for 1986 taxes in the bankruptcy proceedings and debtors had provided for payment of the claim in full in their reorganization plan. The IRS argues that sections 523(a) and 1141...

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