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IN RE CARPENTER

BAP No. MT-14-1499-KIPaJu Bk. No. 2:13-bk-61192-RBK.

540 B.R. 691 (2015)

IN RE: Daniel Bruce CARPENTER and Mary Esther Carpenter, Debtors. Daniel Bruce Carpenter; Mary. Esther Carpenter, Appellants, v. Montana Department of Labor and Industry Unemployment Insurance Contributions Bureau, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Filed November 18, 2015.

Attorney(s) appearing for the Case

Harold V. Dye , Dye & Moe, PLLP, argued for appellants;

Joseph Richard Nevin argued for appellee.

Before: KLEIN, PAPPAS, and JURY, Bankruptcy Judges.

OPINION

This appeal involves the interplay between priority tax status under 11 U.S.C. § 507(a)(8) and Montana's statute imposing individual liability on "responsible officers" of corporations that do not pay their taxes.

The joint debtors owned and managed a corporation that did not pay its state...

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