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UNITED STATES v. REDMOND

Bankruptcy No. 82 1545.

36 B.R. 932 (1984)

UNITED STATES of America, Appellant, v. Christopher REDMOND, Trustee, Appellee.

United States District Court, D. Kansas.

February 1, 1984.

Attorney(s) appearing for the Case

Glen R. Dawson, Dept. of Justice, Tax Division, Washington, D.C., for appellant.

Christopher Redmond, Wichita, Kan., for appellee.

MEMORANDUM AND ORDER

CROW, District Judge.

This bankruptcy case is before the district court on appeal from a final order of the bankruptcy court in In re Westholt Manufacturing, Inc., 20 B.R. 368, 9 B.C.D. 181 (Bkrtcy.D.Kan.1982). This is a case of first impression interpreting the application of 11 U.S.C. § 503(b)(1)(B)(i) to determine the priority of unpaid taxes which accrued to a post-confirmation Chapter...

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