Case Summary:
Obligation to debtor's former wife, stemming from wife's payment of tax assessment for which she and debtor were jointly liable, is excepted from discharge.  Former wife did not act as "volunteer" when she paid tax assessments; wife can therefore invoke equitable doctrine of subrogation to assert nondischargeability claim against debtor's bankruptcy estate.  Persons who have interests of their own to protect are not "volunteers" for subrogation purposes.  Former wife is therefore subrogated to the claim of the IRS.  Since debtor's obligation to IRS would have been excepted from discharge had it not been paid, debt owed to former wife stemming from that obligation is excepted from discharge.

Statue/Rule References:
11 U.S.C. § 509 -- Subrogation

Key Terms:
Subrogation