PHILADELPHIA - The Third Circuit U.S. Court of Appeals on Nov. 29 ruled that a debtor owed taxes to the U.S. government because the statute of limitations had been suspended during the time she filed two bankruptcies (United States of America v. Marion Balice, No. 12-2765, Chapter 13, 3rd. Cir.; 2012 U.S. App. LEXIS 24567).