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IN RE SIMMS

Bankruptcy No. 81-02967A.

40 B.R. 186 (1984)

In re Morrison Jarrell SIMMS, Debtor.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

June 26, 1984.

Attorney(s) appearing for the Case

G. Alfred Brunavs, Harrison, Kovacich & Naughton, Clarkston, Ga., for debtor.

Jere W. Morehead, Asst. U.S. Atty., Atlanta, Ga., for United States of America— Internal Revenue Service.

ORDER

W. HOMER DRAKE, Bankruptcy Judge.

This case is before the Court on the objections by the debtor, Morrison Jarrell Simms ("Debtor"), to Claim No. 5 and Supplemental Claim No. 9 filed by the Internal Revenue Service ("IRS"). Following a hearing, this matter was taken under advisement.

On July 20, 1981, the Debtor filed a petition for relief under Chapter 13 of the Bankruptcy Code. Pursuant to Bankruptcy Rule 302(e), as in effect at that time...

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