In Re Beverly Dell West, Debtor. Beverly Dell West v. United States of America, in Re Robert Wesley Worthen, Debtor. Robert Wesley Worthen v. United States

5 F.3d 423 72 A.F.T.R.2d 93 -6080, 62 USLW 2230 , 93-2 USTC P 50,634, 29 Collier Bankr.Cas.2d 1039 , Bankr. L. Rep. P 75,444 In re Beverly Dell WEST, Debtor. Beverly Dell WEST, Appellant, v. UNITED STATES of America, Appellee. In re Robert Wesley WORTHEN, Debtor. Robert Wesley WORTHEN, Appellant, v. UNITED STATES of America, Appellee. Nos. 92-35286, 92-35293. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 30, 1993. Decided Sept. 21, 1993. Wayne Godare, Snyder & Associates, Portland, OR, for appellants. Gary R. Allen, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee. Appeals from the United States District Court for the District of Oregon, Helen J. Frye, District Judge, Presiding. Before: BROWNING, SCHROEDER, and HALL, Circuit Judges. CYNTHIA HOLCOMB HALL, Circuit Judge: 1 Chapter 13 debtors Beverly West and Robert Worthen appeal the district court's reversal of bankruptcy court orders denying priority to tax claims of the Internal Revenue Service. The district court held that the debtors' prior Chapter 13 case suspended Bankruptcy Code Sec. 507(a)(7)(A)(ii)'s 240-day priority period until six months after the debtors dismissed that case.…