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IN RE J.P. CONST. CO., INC.

Bankruptcy Nos. 7-83-00161, 7-83-00449.

54 B.R. 895 (1985)

In re J.P. CONSTRUCTION CO., INC., Debtor. In re Joseph P. RECHIS, Rose Anna Rechis, Debtors.

United States Bankruptcy Court, W.D. Virginia, Abingdon Division.

November 19, 1985.

Attorney(s) appearing for the Case

Copeland, Molinary & Bieger, Abingdon, Va., for debtors.

United States Attorney's Office for the Western District of Virginia, Roanoke, Va., for I.R.S.

JOINT MEMORANDUM OPINION AND ORDER

H. CLYDE PEARSON, Bankruptcy Judge.

The issue in these cases is whether administrative expenses for attorney's fees can be paid under the Debtors' Plans before payment of the claims of the Internal Revenue Service, which filed a notice of a federal tax lien prior to filing of the bankruptcy petitions.

The undisputed facts are as follows: J.P. Construction Co., Inc. filed its Chapter 11 petition on February 7, 1983...

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