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IN RE BURDEN

Civ. A. No. 89-6550.

109 B.R. 107 (1989)

In re Wilfred H. BURDEN.

United States District Court, E.D. Pennsylvania.

December 22, 1989.

Attorney(s) appearing for the Case

Joseph F. Minni, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for I.R.S.

James L. Davis, Reading, Pa., for debtor.

MEMORANDUM

GILES, District Judge.

I. BACKGROUND

Appeal is taken by the U.S. Internal Revenue Service (IRS) from a final order of the bankruptcy court administering a Chapter 13 proceeding. Jurisdiction is founded upon 28 U.S.C. § 158.

The IRS filed a proof of claim in the amount of $57,930.17 against the debtor for federal employment and income taxes. The debtor objected. The bankruptcy judge, ruling upon the objection, subordinated...

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