Matter of Fondiller

ORDER

WARE, District Judge.

The United States appeals a decision of the U.S. Bankruptcy Court discharging an estate from tax liability under 11 U.S.C. § 505(b). The United States contends that, contrary to the bankruptcy court’s ruling, the estate is not a “successor to the debt- or” as defined in § 505(b). For the reasons set forth below, the decision must be reversed. An estate is not included as a discharged party under § 505(b).

FACTS

This appeal arises from the bankruptcy proceedings of Harry Fondiller (“the debt- or”). An involuntary Chapter 7 petition was filed against the debtor on April…