Legal Opinion
Ward v. Board of Equalization of California (In re Woodworkers)
Court of Appeals for the Ninth Circuit
Decided February 23, 2000No. Nos. 98-17319, 99-35349PublishedCited by 1 opinion
1Opinion of the Court
REAVLEY, Circuit Judge:
The question presented by these two bankruptcy cases is whether post-petition interest on a nondischargeable tax debt under 11 U.S.C. § 523(a)(1)(A) is also non-dischargeable. Following the authority of Bruning v. United States,1 we hold that post-petition interest is an “integral part” of such a tax debt and therefore nondis-chargeable under 11 U.S.C. § 523(a)(1)(A).
We have jurisdiction over bankruptcy appeals from the district court and the Bankruptcy Appellate Panel of the Ninth Circuit (“BAP”) under 28 U.S.C. § 158(d). All of the issues in the instant cases are…
2Cases cited3 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- City of New York v. SaperSupreme Court of the United States · 1949
- In Re Skywalkers, Inc., Dba T-Birds, Debtor. Annie Loo v. Craig D. Martinson, Trustee John Alguire Scott WalkerCourt of Appeals for the Ninth Circuit · 1995