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IN RE BARTON

Bankruptcy No. 7-98-03139-13.

236 B.R. 613 (1999)

In re Gregory BARTON, Thelma Barton, Debtors.

United States Bankruptcy Court, W.D. Virginia, Roanoke Division.

May 17, 1999.

Attorney(s) appearing for the Case

Michael D. Hart, Roanoke, VA, for debtors.

Angelo Frattarelli, Tax Division, U.S. Dept. of Justice, Washington, DC, for Internal Revenue.

DECISION AND ORDER

ROSS W. KRUMM, Chief Judge.

The matter before the court for decision arises as a result of an objection by the debtors to the priority claim of the Internal Revenue Service (herein IRS) for income taxes for the years 1993 and 1994.1 The issue before the court is whether the periods which define priority status under 11 U.S.C. § 507(8)(A) are suspended for the...

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