Legal Opinion
Young v. United States
Supreme Court of the United States
Decided March 4, 2002No. 00-1567PublishedCited by 381 opinions
1Opinion of the CourtJustice Scalia
A discharge under the Bankruptcy Code does not extinguish certain tax liabilities for which a return was due within three years before the filing of an individual debt- or’s petition. 11 U. S. C. §§ 523(a)(1)(A), 507(a)(8)(A)(i). We must decide whether this “three-year lookback period” is tolled during the pendency of a prior bankruptcy petition.
I
Petitioners Cornelius and Suzanne Young failed to include payment with their 1992 income tax return, due and filed on October 15, 1993 (petitioners had obtained an extension of the April 15 deadline). About $15,000 was owing. The Internal Revenue…
2Cases cited18 opinions
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- Holmberg v. ArmbrechtSupreme Court of the United States · 1946
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3Cited by381 opinions
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