Young v. United States

Summary

The Supreme Court held that the Bankruptcy Code’s three-year lookback period for nondischargeable tax liabilities is subject to equitable tolling during the pendency of a prior bankruptcy petition. The petitioners' tax debt remained nondischargeable under chapter 7 because the lookback period did not run while their earlier chapter 13 petition stayed collection efforts. The lower courts’ rulings were affirmed on this basis.