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MATTER OF SOUTHERN STATES MOTOR INNS, INC.

No. 82-5518.

709 F.2d 647 (1983)

In the Matter of SOUTHERN STATES MOTOR INNS, INC., Debtor. UNITED STATES of America, Appellant, v. SOUTHERN STATES MOTOR INNS, INC., Appellee.

United States Court of Appeals, Eleventh Circuit.

July 11, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Michael L. Paup, Wynette J. Hewett, Mary L. Fahey, Tax Division, Dept. of Justice, Washington, D.C., for appellant.

Jules S. Cohen, Orlando, Fla., S.J. Zusmann, Jr., Atlanta, Ga., for appellee.

Before JOHNSON and ANDERSON, Circuit Judges, and COLEMAN, Senior Circuit Judge.

R. LANIER ANDERSON, III, Circuit Judge:

The sole issue on this appeal concerns the proper method for determining the rate of interest to be applied in calculating deferred payments of delinquent federal taxes pursuant to § 1129(a)(9)(C) of the Bankruptcy Code, 11 U.S.C. § 1129(a)(9)(C). The Bankruptcy Court applied the then-current rate of interest established by the formula set forth in 26 U.S.C. § 6621 for interest on unpaid federal tax liabilities...

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