Gurney v. Arizona Department of Revenue (In Re Gurney)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
PAPPAS, Bankruptcy Judge:
Brenda J. Gurney (“Appellant”), appeals from an order of the bankruptcy court determining that the State of Arizona Department of Revenue (“Appellee”) holds, in part, an allowed priority tax claim. The essential facts are not in dispute and the question posed in this appeal is purely an issue of law.
I. FACTS
Appellant has filed four bankruptcy cases. Appellant filed her first Chapter 13 2 petition on November 7,1988 (“Case 1”). Case 1 was thereafter dismissed on December 27, 1988. Appellant therefore had a pending bankruptcy ease for 49 days.
On August 1, 1989,…
2Cases cited31 opinions
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