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MATTER OF GILLEY CONSULTING ENGINEERS, INC.

Bankruptcy No. A86-05046-WHD.

105 B.R. 734 (1989)

In the Matter of GILLEY CONSULTING ENGINEERS, INC., Debtor.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

September 19, 1989.

Attorney(s) appearing for the Case

Herbert C. Heitman, Atlanta, Ga., for debtor.

Curtis L. Bowman, Trial Atty., Tax Div., U.S. Department of Justice, Washington, D.C., for I.R.S.

ORDER

W. HOMER DRAKE, Jr., Bankruptcy Judge.

This matter is before the Court on remand from the United States District Court for the Northern District of Georgia. It began with Gilley Consulting Engineers, Inc. (hereinafter "Debtor") filing a Chapter 11 petition in bankruptcy on July 11, 1986. At Debtor's confirmation hearing on April 15, 1987, the Internal Revenue Service ("IRS") objected to a provision in Debtor's reorganization plan that all payments...

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