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IN RE BARBIER

Bankruptcy No. BK-N-86-099.

77 B.R. 799 (1987)

In re Louis George BARBIER and Ruth Dean Barbier, Debtors.

United States Bankruptcy Court, D. Nevada.

June 30, 1987.

Attorney(s) appearing for the Case

Geoff Giles, Reno, Nev., for debtor.

Rollin Thorley, I.R.S. Las Vegas, Nev., for I.R.S.

ORDER ALLOWING AND ESTABLISHING CLAIM OF IRS

ROBERT CLIVE JONES, Chief Judge.

Louis George Barbier and Ruth Dean Barbier ("Debtors") filed for relief under Chapter 13 of the Bankruptcy Code on August 15, 1986. On September 19, 1986 the IRS filed a proof of claim in the amount of $59,364.82, listing pre-petition taxes and the interest on those taxes as an unsecured priority claim. A penalty on those taxes in the amount of $9,821.01 was listed as an unsecured...

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