Court of Appeals for the Seventh Circuit September 9, 2004, 04-1051 (United States of America, Creditor-Appellant v. John F. Frontone and Kathleen M. Frontone, Debtors-Appellees)

POSNER, Circuit Judge.

The question presented by this appeal is whether a claim by the Internal Revenue Service to recover an erroneous refund is dischargeable in bankruptcy even if as a consequence of the refund the debt- or underpaid his taxes. The bankruptcy court, seconded by the district court, said yes, it is dischargeable, and the IRS appeals.