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IN RE WAUGH

No. 95-3928.

109 F.3d 489 (1997)

In re William Winston WAUGH, Debtor. William Winston WAUGH, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided March 26, 1997.

Attorney(s) appearing for the Case

Richard H. Bins, Rochester, MN, argued for plaintiff-appellant.

Gary D. Gray, Dept. of Justice, Washington, DC, argued for defendant-appellee.

Before WOLLMAN, FLOYD R. GIBSON, and BEAM, Circuit Judges.

FLOYD R. GIBSON, Circuit Judge.

This appeal concerns the issue of whether the priority period of 11 U.S.C. § 507(a)(8)(A)(i) (1994),1 is suspended or tolled during the pendency of a Chapter 7 debtor's prior bankruptcy proceedings. We hold that it is and therefore affirm the district court judgment.

I. BACKGROUND

Appellant William Winston Waugh filed a tax return for the 1987 tax year by the April 15, 1988 deadline...

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