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IN RE BRADLEY

Bankruptcy No. 82-1-1500.

36 B.R. 655 (1984)

In re Bruce F. BRADLEY, Debtor.

United States Bankruptcy Court, D. Maryland, at Rockville.

January 12, 1984.

Attorney(s) appearing for the Case

Carl Gulliver, Washington, D.C., for debtor.

Thomas Lackey, Upper Marlboro, Md., Chapter 13 Trustee.

David Brown, Frederick, Md., for comptroller/treasurer State of Md.

MEMORANDUM OF DECISION

PAUL MANNES, Bankruptcy Judge.

Bruce F. Bradley, a Chapter 13 debtor, objects to the claims of the State of Maryland Income Tax Division for taxes due for the 1978 and 1981 tax years. The claim for the 1981 taxes was untimely filed, and the debtor's objection to that claim will be sustained.

The debtor objects to a portion of the tax claim for 1978 because $145.20 of that claim is based upon a tax penalty. The objection to...

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