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discharged their liabilities.
The March 14, 1997, discharge order generally releases the
petitioners from all dischargeable debts, “(a) debts
dischargeable under 11 U.S.C. Section 523; (b) * * * debts
alleged to be excepted from discharge under clauses (2), (4), (6)
and (15) of 11 U.S.C. Section 523(a)”, and other debts the
bankruptcy court further determined to be discharged.
The Supreme Court has stated in Young v. United States, 535
U.S. 43, 44 (2002), that “A discharge under the Bankruptcy Code
does not extinguish certain tax liabilities for which a return
was due within 3 years before the filing of an individual
debtor’s petition. 11 U.S.C. ��523(a)(1)(A), 507(a)(8)(A)(i).”
Or to put it another way, an income tax is a nondischargeable
priority claim against the estate if it relates to a tax return
whose due date, including extensions, was less than 3 years
before the commencement of the bankruptcy case. 11 U.S.C. sec.
507(a)(8)(A)(i) (2000).
As previously noted, petitioners filed a bankruptcy petition
on September 30, 1996. The 1992, 1993, and 1994 tax liabilities
are nondischargeable because they relate to tax returns the due
date of which, including extensions, was less than 3 years from
the date the bankruptcy petition was filed. 11 U.S.C. secs.
523(a)(1) and 507(a)(8)(A). The 1995 tax liability is non-
dischargeable because it relates to a tax return the due date of
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