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IN RE STINNETT

Nos. 05-1335, 05-1733.

465 F.3d 309 (2006)

In re: David A. STINNETT, Debtor. David A. Stinnett, Debtor-Appellant, v. R. Stephen Laplante, Trustee-Appellee. David A. Stinnett, Debtor-Appellant, v. R. Stephen Laplante, Trustee, United States of America, and Guardian Life Insurance Company, Appellees.

United States Court of Appeals, Seventh Circuit.

Decided September 27, 2006.

Attorney(s) appearing for the Case

James S. Kowalik (argued), Hostetler & Kowalik, Indianapolis, IN, for Trustee-Appellee.

Harry L. Mathison (argued), King, Deep & Branaman, Henderson, KY, for Debtor-Appellant.

Kenneth W. Rosenberg (argued), Dept. of Justice Tax Div., Appellate Section, Washington, DC, for Appellee.

Before FLAUM, Chief Judge, and RIPPLE and SYKES, Circuit Judges.

SYKES, Circuit Judge.

In 1995 David Stinnett was diagnosed as suffering from depression and as a result has been collecting substantial monthly benefits from two different policies of long-term disability insurance. In 1996, and again in 1997, the Internal Revenue Service made assessments against Stinnett for unpaid federal income taxes. In May 2000 Stinnett filed for bankruptcy under Chapter 7 of the United States Bankruptcy...

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