MEMORANDUM OPINION
MARTIN V.B. BOSTETTER, Jr., Chief Judge.
This matter comes before the Court upon the objection by the United States to the rate of interest applied to its federal tax claim in the debtor's Plan of Reorganization. Milspec, Inc. ("debtor") filed a petition for reorganization under Chapter 11 of the Bankruptcy Code on April 23, 1984, and filed its First Amended Disclosure Statement and Plan of Reorganization ("the Plan") on June 6, 1985....
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