LIVELY, Chief Judge.
In this case we hold that a debtor, rehabilitated through Chapter XI bankruptcy proceedings, remains liable to the United States for post-petition interest on delinquent "abandoned mine reclamation fees." (Post-petition interest is that which accrues after bankruptcy proceedings are commenced.) Before reaching this conclusion it was necessary to determine that these charges, though denominated "fees" in the Surface Mining Control and Reclamation...
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