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IN RE PALMER

No. CA 3-86-0616-R.

88 B.R. 101 (1986)

In re Elmer Eugene PALMER, Debtor.

United States District Court, N.D. Texas, Dallas Division.

As Revised July 25, 1988.

Attorney(s) appearing for the Case

Elizabeth A. Bates, Dallas, Tex., for plaintiff.

Steven Maurer, Tax Div., Dept. of Justice, Dallas, Tex., for defendant.

MEMORANDUM OPINION

BUCHMEYER, District Judge.

This is a bankruptcy appeal.1 It holds that, with respect to priority tax claims filed in bankruptcy proceedings, prepetition interest on those priority tax claims should also receive priority treatment.2

1. The Facts

On October 5, 1984, the debtor filed a Chapter 13 bankruptcy petition....

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