Joye v. Franchise Tax Bd., No. 07-15676

In an action seeking an order declaring that the debtors' state tax obligations from the year 2000 were discharged at the conclusion of their Chapter 13 bankruptcy proceeding in 2004, summary judgment for the state tax board is reversed where only taxes incurred post-petition may be treated as postpetition claims under 11 U.S.C. section 1305(a).

Read Joye v. Franchise Tax Bd., No. 07-15676

Appellate Information

Argued and Submitted October 24, 2008

Filed August 21, 2009

Judges

Opinion by Judge Wallace

Dissent by Judge Graber

Counsel

For Appellants:

Robert N. Kolb, Antioch, CA

For Appellee:

Randall P. Borcherding, Supervising Deputy Attorney General, San Francisco, CA

Kristian D. Whitten, Deputy Attorney General, San Francisco, CA