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IN RE BARBIER

Nos. CV-N-87-355-ECR, CV-N-87-394-ECR, Bankruptcy No. BK-N-86-0997.

84 B.R. 190 (1988)

In re Louis George BARBIER and Ruth Dean Barbier, Debtors. UNITED STATES of America, Appellants and Cross-appellees, v. Louis George BARBIER and Ruth Dean Barbier, Appellees and Cross-appellants.

United States District Court, D. Nevada.

February 26, 1988.

Attorney(s) appearing for the Case

Office of the U.S. Atty. by Shirley Smith, Asst. U.S. Atty., Reno, Nev., for appellants and cross-appellees.

Geoffrey L. Giles, Reno, Nev., for debtors.

ORDER

EDWARD C. REED, Jr., Chief Judge.

Both the debtor and the United States, in the form of the Internal Revenue Service (IRS), have appealed orders of the Bankruptcy Court for this district. Neither appeal has any merit. The debtors, on the one hand, argue that this Court should reverse the Bankruptcy Court's order that the IRS is entitled to priority status regarding pre-petition interest. The IRS, on the other...

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