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Young v. United States

Docket No.: 00-1567
Certiorari Granted: Sep 25 2001
Argued: January 9, 2002
Decided: March 4, 2002

Topics:

Bankruptcy Code, Bankruptcy Act or Rules, or Bankruptcy Reform Act of 1978, Economic Activity, Bankruptcy, Bankruptcy, Bankruptcy Code, Internal Revenue Code, NLRA, Title VII, retaliation

PartyNames: Cornelius P. Young, et ux. v. United States
Petitioner: Cornelius P. Young, et ux.
Respondent: United States

Court Below: United States Court of Appeals for the First Circuit
Citation: 233 F.3d 56
Lower Court Decision
Supreme Court Docket

Cornelius P. Young, et ux.
v.
United States
535 U.S. 43 (2002)
Question:

Is the Bankruptcy Code's "three-year lookback period," under which a discharge does not extinguish certain tax liabilities for which a return was due within three years before the filing of an individual debtor's petition, tolled during the pendency of a prior bankruptcy petition?

Young v. United States
ORAL ARGUMENT

January 9, 2002

Holding: affirmed
Decision: Decision: 9 votes for United States, 0 vote(s) against
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