Putnam v. IRS (In re Putnam)

Ruling: 
Two year look-back period for nondischargeable tax debt was a limitations period subject to equitable tolling.
Issue: 
Was two year look back period for tax debt arising from a late filed return tolled during the pendency of debtor's sequentially filed bankruptcy cases.
ABI Membership is required to access the full summary of Putnam v. IRS (In re Putnam). Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on January 14,2014, LexisNexis #0214-018