Ward

The question presented by these two bankruptcy cases is whether post-petition interest on a nondischargeable tax debt under 11 U.S.C. § 523 (a)(1)(A) is also non-dischargeable. Following the authority of Bruning v. United States, 1 we hold that post-petition interest is an “integral part” of such a tax debt and therefore nondis-chargeable under 11 U.S.C. § 523 (a)(1)(A).

We have jurisdiction over bankruptcy appeals from the district court and the Bankruptcy Appellate Panel of the Ninth Circuit (“BAP”) under 28 U.S.C. § 158 (d). All of the issues in the instant cases are questions of law which we review de novo. 2 ,

I.

The Ward Appeal

Board of Equalization of California v. Ward is a chapter 11 case in which debtor *890 John Ward (“Ward”), doing business as Artisan Woodworkers, appeals from the judgment of the BAP. Ward contends that he is not personally liable for post-petition, pre-confirmation, interest on an otherwise nondischargeable tax debt that he owes to appellee creditor, the California State Board of Equalization (“the Board”). We affirm.

Ward filed a voluntary petition under chapter 11 of the Bankruptcy Code. The Board filed a claim against the bankruptcy estate for…