In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of Revenue

CUDAHY, Circuit Judge.

This case requires us to decide whether obligations owed by retail merchants in Illinois pursuant to the Illinois Use Tax Act (the “Use Tax Act”), Ill.Rev.Stat. ch. 120, §§ 439.1 et seq., are dischargeable in bankruptcy. The .appellants in these consolidated cases are debtors whose obligations under the Illinois Retailers’ Occupation Tax Act (the “Occupation Tax Act”), Ill.Rev. Stat. ch. 120, §§ 440 et seq., have been discharged in bankruptcy, presumably pursuant to 11 U.S.C. § 507(a)(6)(A), and they argue that their obligations under the Use Tax Act should be similarly…