Court of Appeals for the Fifth Circuit April 10, 1970, 27664_1 (United States v. Willis R. Winters and Patti F. Winters)

CLARK, Circuit Judge.

Willis R. Winters, the taxpayer, appeals from a deficiency judgment for taxes, penalties and interest due and owing the United States.

1

The District Court rejected Winters’ claim that a 1965 discharge in bankruptcy barred collection of these taxes under a 1966 amendment

2

to the Bankruptcy Act which for the first time made certain taxes discharge-able.