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IN RE CHRISTIAN

Bankruptcy No. 81-01331 M S.

25 B.R. 438 (1982)

In re Ronald Frederick CHRISTIAN, SS #225-60-3925, and Charlotte Winslow CHRISTIAN, SS #241-94-1762, f/d/b/a Frederick's Construction Enterprises, Debtors.

United States Bankruptcy Court, D. New Mexico.

November 30, 1982.

Attorney(s) appearing for the Case

Daniel J. Behles, Albuquerque, N.M., for debtors.

Gary B. Ottinger, Chapter 13 Trustee.

Wayne G. Chew, Asst. U.S. Atty., Albuquerque, N.M., for I.R.S.

MEMORANDUM OPINION

MARK B. McFEELEY, Bankruptcy Judge.

This matter came before the Court for confirmation of the debtors' chapter 13 plan and on an objection to the plan filed by the Internal Revenue Service. The objection of the IRS is that the debtors' plan does not allow for post-petition interest on the unsecured priority claim of the IRS. The debtors and the trustee contend that in a chapter 13 plan, the IRS is not entitled to interest on its claim...

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