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MATTER OF SPENCER

Bankruptcy No. 82-03343-W-13.

45 B.R. 1 (1983)

In the Matter of John J. SPENCER, Debtor. Jean McCASLIN, Clay County Collector, Claimant, v. John J. SPENCER, Respondent.

United States Bankruptcy Court, W.D. Missouri, W.D.

August 29, 1983.

Attorney(s) appearing for the Case

Patricia L. Hughes, Asst. Clay County Counselor, Liberty, Mo., for claimant.

Robert R. McQuain, Boland & McQuain, Kansas City, Mo., for respondent.

ORDER DENYING CLAIMANT'S CLAIM FOR POSTPETITION INTEREST AND PENALTIES

DENNIS J. STEWART, Bankruptcy Judge.

The matter which is now before the court for resolution is whether the claimant tax authority is entitled to have interest and penalties continue to accrue during the pendency of a chapter 13 case in which the debtors propose to pay the taxes upon which the interest and penalties are intended to accrue. It is the contention of the claimant tax authority...

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