IN RE GILLILAND

Bankruptcy No. 383-00610 M-13.

67 B.R. 410 (1986)

In re John D. GILLILAND and Carol A. Gilliland, Debtors.

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

November 25, 1986.


Attorney(s) appearing for the Case

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

Grover Hartt, II, Tax Div., Dept. of Justice, Dallas, Tex., for U.S.


MEMORANDUM OPINION REGARDING POST-PETITION INTEREST

ROBERT C. McGUIRE, Chief Judge.

This matter came before the Court on October 17, 1986. The Court, having heard the arguments of counsel and having reviewed all briefs, makes the following findings of fact and conclusions of law.

Background

The question before the Court is whether or not the Internal Revenue Service ("IRS") is entitled to post-petition interest on an oversecured tax lien...

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