U.S. v. H.G.D. & J. MIN. CO., INC.

Bankruptcy No. 84-30140, Civ. A. No. 3:86-0270.

74 B.R. 122 (1986)

UNITED STATES of America, Appellant, v. H.G.D. & J. MINING COMPANY, INC., Appellees. In re H.G.D. & J. MINING COMPANY, INC., Debtor.

United States District Court, S.D. West Virginia, Huntington Division.

November 24, 1986.


Attorney(s) appearing for the Case

David A. Faber, U.S. Atty., Sarah G. Sullivan, Asst. U.S. Atty., Charleston, W.Va., Martin Teel, U.S. Dept. of Justice, Tax Div., Washington, D.C., for appellant.

Kirk L. Frankel, Norman E. Rood, Huntington, W.Va., for appellees.


MEMORANDUM OPINION AND ORDER

STAKER, District Judge.

The court has before it the appeal of the United States from a ruling of the Bankruptcy Court for this district. The Bankruptcy Court held that as a matter of law interest on tax claims1 which accrued prior to the debtor filing a petition in bankruptcy was not entitled to the priority given the tax claim itself pursuant to 11 U.S.C.A. § 507(a)(6) (West 1979) (now §...

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