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).
Argued and Submitted October 24, 2008
Filed August 21, 2009
Opinion by Judge Wallace
Dissent by Judge Graber
Robert N. Kolb, Antioch, CA
Kristian D. Whitten, Deputy Attorney General, San Francisco, CA