In re Hamrick (Ch. 7 Case No. 98-31314, Adv. No. 99-03005)
Debtors sought to discharge state income tax obligations for taxable years ending more than three years prior to the Chapter 7 bankruptcy filing under 11 U.S.C.A. § 523(a)(1)(A). Debtors presented no facts in opposition to the state's motion for summary judgment. The Court held that the three-year priority period was equitably tolled during the debtors' prior Chapter 13 cases under 11 U.S.C.A. § 105(a). The Court held that the debtors' obligations for the tax years in question were nondischargeable.