Lucas v. Limbach

For the following reasons, we affirm the judgment of the court of appeals as to Wolf.

Appellant argues that the court of appeals erred when it relied upon decisions which construed the later enacted Bankruptcy Code of 1978, rather than the Bankruptcy Act of 1898. Further, appellant argues that trust fund taxes such as the sales tax are not dischargeable in bankruptcy.

As to the first contention, while technically correct, it does not cause us to reverse the decision of the court since the terms and the concepts used in both the Bankruptcy Act and the Bankruptcy Code are similar. Our review of…