Circuit split · bankruptcy law
Whether the three-year lookback period in Bankruptcy Code § 507(a)(8)(A)(i), which controls the nondischargeability of priority tax debts under § 523(a)(1)(A), is suspended (tolled) during the pendency of a prior bankruptcy case
1 federal appellate case on this question, each acknowledging the disagreement in its own words.
- Miller v. United States363 F3D 999
Ninth Circuit Court of Appeals · April 13, 2004
“Because the literal text of §§ 523(a)(1)(A) and 507(a)(8) unambiguously supports the conclusion reached by the Eleventh Circuit in Gust, and the legislative purpose underlying the Code provisions would be frustrated unnecessarily by the tortured rationale of the Tenth Circuit in Victor, we join the Eleventh Circuit in concluding .” — Joins other circuits
Empirical analysis of this case →
The other side of the split
Decisions the acknowledging court(s) named as the opposing or joined side, quoted in the acknowledging opinion's own words.
- Joined by · 11th Cir.Gust197 F.3d 1115
““Congress has made the choice between collection of revenue and rehabilitation of the debtor by making it extremely difficult for a debtor to avoid payment of taxes under the Bankruptcy Code.” Gust, 197 F.3d at 1115 (quot-ing United States v.” — Miller v. United States, acknowledging the split
- Discussed · 11th Cir.United States v. Gurwitch (In re Gurwitch)794 F.2d 584
- Discussed · Bankr.D.Vt.Latulippe v. INS (In re Latulippe)13 B.R. 526
“It would be difficult to envision “Congress intending] to make unsecured claims non-dischargeable while rendering a claim dis-chargeable if the government [had] sought to enforce payment by creating a lien.” Gust, 197 F.3d at 1115 (discussing Latulippe v.” — Miller v. United States, acknowledging the split
- On the other side · 10th Cir.Victor
“ry command, the legislative purpose underlying the Bankruptcy Code would be undermined by an interpretation such as that suggested in Victor.” — Miller v. United States, acknowledging the split
What the split turns on
- Statutes:
- § 523(a)(1)(A) ·
- § 507(a)(8) ·
- § 1141(d)(2) ·
- § 507(a)(7)
Cases are grouped by the legal question they announce a split on, classified from the court's own acknowledgment sentence. Verified acknowledgments only. Counter-side decisions are extracted from the acknowledging opinions' own text and linked only when the citation resolves in this corpus. See all circuit splits.