Kent A. & Linda J. Schroeder v. Craig C. & Bonnie J. Johnson (In re Johnson), Ch. 7, BK09-42643-TLS, A10-4005-TLS
The sellers of real property paid the property taxes after the debtors defaulted on the purchase. The sellers sought to except those payments from discharge, but § 523(a)(1)(A) was inapplicable because the claimants were not a "governmental unit."