United States v. Willis R. Winters and Patti F. Winters

CLARK, Circuit Judge.

Willis R. Winters, the taxpayer, appeals from a deficiency judgment for taxes, penalties and interest due and owing the United States. 1 The District Court rejected Winters’ claim that a 1965 discharge in bankruptcy barred collection of these taxes under a 1966 amendment 2 to the Bankruptcy Act which for the first time made certain taxes discharge-able. We agree that the amendment does not apply to Winters’ case. Accordingly, we affirm.

In 1964 taxpayer was assessed for unpaid federal income taxes for 1960, 1961 and 1962. Taxpayer paid the income taxes assessed for 1962,…