United States v. Youngcourt (In Re Youngcourt)

ORDER

KOVACHEVICH, District Judge.

The Court entertains the present appeal from the Bankruptcy Court pursuant to 28 U.S.C. section 158(a). Appellant, the United States, appeals from the Bankruptcy Court’s denial of priority status for appellant’s income tax claims. The parties agree that the issue presented is wholly one of law and that the standard of review for this Court to apply is de novo. For the reasons set forth herein, the Court holds that appellant’s claims for taxes in the amount of $32,010 for the years 1978 through 1982, plus interest, are unsecured priority claims provided for by…