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IN RE LAPIANA

Bankruptcy Nos. 81-B-7077, 88-C-2336, Adv. No. 85-A-1231.

100 B.R. 998 (1989)

In re Vincent LAPIANA and Barbara Lapiana, Debtors. Vincent LAPIANA and Barbara Lapiana, Plaintiff, v. BANK OF RAVENSWOOD, et al., Defendants.

United States District Court, N.D. Illinois, E.D.

May 19, 1989.

MEMORANDUM OPINION AND ORDER

ROVNER, District Judge.

I. INTRODUCTION

On January 25, 1988, Judge Schwartz of the United States Bankruptcy Court for the Northern District of Illinois, Eastern Division, ("Bankruptcy Court") issued a Memorandum Opinion and Order holding that the Internal Revenue Service ("IRS") was not entitled to post-petition interest on its pre-petition oversecured tax claim against the estate of Vincent and Barbara LaPiana ("Debtors...

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