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IN RE KEATON

Bankruptcy No. 2-85-02522.

88 B.R. 154 (1988)

In re Darnell G. (Gwinn) KEATON dba the Refreshment Warehouse, Debtor.

United States Bankruptcy Court, S.D. Ohio, E.D.

February 10, 1988.

Attorney(s) appearing for the Case

Mitchell D. Cohen, Columbus, Ohio, for debtor.

Albert R. Ritcher, Asst. U.S. Atty., Columbus, Ohio, for U.S.

ORDER DENYING CONFIRMATION OF CHAPTER 11 PLAN

BARBARA J. SELLERS, Bankruptcy Judge.

This matter is before the Court upon the requested confirmation of a Chapter 11 plan proposed by debtor Darnell G. Keaton. Confirmation was opposed by the United States of America, Department of the Treasury, Internal Revenue Service ("IRS") and was heard by the Court.

The Court has jurisdiction in this matter under 28 U.S.C. § 1334(b) and the General

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