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IN RE HIEB

Bankruptcy No. 87-40404.

88 B.R. 1019 (1988)

In re Allan Wayne HIEB, d/b/a Al's Diesel Repair.

United States Bankruptcy Court, D. South Dakota.

July 28, 1988.

Attorney(s) appearing for the Case

Amy J. Sargent, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.A., I.R.S.

David L. Ganje, Aberdeen, S.D., for debtor.

Rick A. Yarnall, Minneapolis, Minn., Chapter 13 Trustee.

PEDER K. ECKER, Bankruptcy Judge.

This matter is before the Court on the resistance of the United States, on behalf of the Internal Revenue Service, to the debtor's second proposed order approving settlement and action. This order stems from the parties' resolution of their dispute over the amount of the IRS's claim in the debtor's bankruptcy. The debtor and the IRS, however, still disagree on the issue of present value payments on the IRS's claim. The Court agreed...

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