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MATTER OF IRVIN

Bankruptcy No. 82-02594-3, Adv. No. 88-0686-3.

95 B.R. 1014 (1989)

In the Matter of William F. IRVIN and Nancy K. Irvin, Debtors. William F. IRVIN and Nancy K. Irvin, Plaintiffs, v. UNITED STATES of America, on Behalf of the INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Missouri, W.D.

February 13, 1989.

Attorney(s) appearing for the Case

Stephen B. Strayer, Liberty, Mo., for plaintiffs.

Charles S. Kennedy, Trial Atty., Tax Div., Office of Sp. Litigation, Washington, D.C., for defendant.

AMENDED FINDINGS OF FACT, CONCLUSIONS OF LAW, AND FINAL DECREE AND JUDGMENT DECLARING PLAINTIFF TO HAVE NO LIABILITY FOR POSTPETITION INTEREST AND PENALTIES ON NONDISCHARGEABLE TAX OBLIGATION

DENNIS J. STEWART, Chief Judge.

This is an action brought by the plaintiff debtors for a declaration by this court that the debtors are not obligated to pay postpetition interest and penalties on a prepetition tax liability which has been or will be wholly paid from the...

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