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IN RE PALMER

BAP No. 98-8056.

228 B.R. 880 (1999)

In re James Curtis PALMER, Debtor. James Curtis Palmer, Plaintiff-Appellee, v. Internal Revenue Service, Defendant-Appellant.

United States Bankruptcy Appellate Panel of the Sixth Circuit.

Decided February 2, 1999.

Attorney(s) appearing for the Case

ARGUED AND ON BRIEF: Karen A. Smith, U.S. DEPARTMENT OF JUSTICE, TAX DIVISION, Washington, D.C., for Appellant.

ARGUED AND ON BRIEF: Robert M. Whittington, Jr., ELK, ELK & WHITTINGTON, Akron, Ohio, for Appellee.

Before: RHODES, STOSBERG, and WALDRON, Bankruptcy Appellate Panel Judges.

OPINION

Among the debts excepted from the discharge in Chapter 7 are tax debts accorded priority for distribution under 11 U.S.C. § 507(a)(8). 11 U.S.C. § 523(a)(1). This includes income tax debts shown on returns due within three years before bankruptcy. 11 U.S.C. § 507(a)(8)(A)(i). The Internal Revenue Service has appealed the bankruptcy court's determination that the Debtor's income tax debts for 1991 and 1992 are dischargeable because the debts...

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