United States Bankruptcy Court, W.D. New York February 14, 2014, No. 08-12443 B (In re Lettieri)

DECISION & ORDER

CARL L. BUCKI, Chief Judge.

The central issue of this dispute is whether the bankruptcy estate must reimburse the debtors for the amount that they advanced to satisfy a priority claim for non-dischargeable taxes.

On June 3, 2008, Mark and Susan Letti-eri filed a joint petition for relief under Chapter 7 of the Bankruptcy Code. In schedules filed with that petition, Mr. and Mrs.