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IN RE RAMOS

No. SA-95-CA-139, B.R. No. 94-50359-K.

208 B.R. 655 (1996)

In re Jose L. & Mary A. RAMOS, Debtors. Jose L. & Mary A. RAMOS, Appellants, v. INTERNAL REVENUE SERVICE, Appellee.

United States District Court, W.D. Texas, San Antonio Division.

December 3, 1996.

Attorney(s) appearing for the Case

Gerald C. Moton, San Antonio, TX, for appellants.

Cynthia E. Messersmith, Dept. of Justice, Dallas, TX, for I.R.S.

ORDER

H.F. GARCIA, District Judge.

On this date came on to be considered Jose & Mary Ramos'("Debtors") appeal of the bankruptcy court's determination that the three-year and 240-day priority periods provided for in § 507(a)(8)(A)(i), (ii), and (D) of the Bankruptcy Code should be tolled during the Debtors' first bankruptcy. For the foregoing reasons, this Court affirms the bankruptcy court's decision.

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