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MATTER OF MIKRUT

Bankruptcy No. MM13-85-02131.

79 B.R. 404 (1987)

In the Matter of Robert A. MIKRUT, Debtor.

United States Bankruptcy Court, W.D. Wisconsin.

August 20, 1987.

Attorney(s) appearing for the Case

Thomas G. Travers, Tomlinson, Gillman & Travers, S.C., Madison, Wis., for debtors.

Mary E. Bielefeld, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C.

William Chatterton, Ross & Chatterton, Madison, Wis., trustee.

MEMORANDUM DECISION

ROBERT D. MARTIN, Chief Judge.

I.

On October 24, 1985, Robert A. Mikrut ("Mikrut") filed for relief under chapter 13 of the Bankruptcy Code. Mikrut listed the following creditors in his schedules:

IRS             income taxes 1978 and 1979    $ 5,068.80    priority
IRS             penalties and interest on       9,561.48    non-priority
                taxes for 1978, 1979 and                    unsecured
   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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