Nolan v. United States Internal Revenue Service

MEMORANDUM

KEITH M. LUNDIN, Bankruptcy Judge.

The issue is whether the three year “look back” for the nondischargeability of taxes under 11 U.S.C. § 523(a)(1)(A)1 (incorporating 11 U.S.C. § 507(a)(8)(A)®2) is presumed or supplied by this debtor’s prior bankruptcy case during the three year period. It is not. To prepare the government’s equitable arguments for trial, it is also determined that federal income taxes for 1986 were a prepetition claim in the bankruptcy ease filed by this debtor on February 9, 1987. The following are findings of fact and conclusions of law. Fed.R.BanKR.P. 7052.

I

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