Miller v. United States

363 F.3d 999 William M. MILLER, Reorganized Debtor, Plaintiff-Appellant, v. UNITED STATES of America, through its Department of Treasury, Internal Revenue Service; State of California, through its State Board of Equalization, Defendants-Appellees. No. 02-17073. United States Court of Appeals, Ninth Circuit. Argued and Submitted March 12, 2004. Filed April 13, 2004. COPYRIGHT MATERIAL OMITTED Diane H. Kutzko, Shuttleworth & Ingersoll, P.L.C., Cedar Rapids, IA, for the appellant. Joel McElvain, Tax Division, Department of Justice, Washington, DC, for the appellees. Appeal from the United States District Court for the Northern District of California; Samuel Conti, District Judge, Presiding. D.C. No. CV-02-00521-SC. Before HALL, T.G. NELSON, and GRABER, Circuit Judges. CYNTHIA HOLCOMB HALL, Senior Circuit Judge: 1 Petitioner William Miller appeals the district court's affirmance of a bankruptcy court ruling which concluded that his Chapter 11 plan did not discharge his obligation to pay post-petition, pre-confirmation ("gap period") interest on taxes owed to the Internal Revenue Service ("IRS"). 1 Miller contends that the IRS must be precluded from challenging the Chapter 11 plan,…