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IN RE COBY

Bankruptcy No. BK-S-87-2615-LBR.

109 B.R. 963 (1990)

In re Doris D. COBY, Debtor.

United States Bankruptcy Court, D. Nevada.

January 26, 1990.

Attorney(s) appearing for the Case

Mark Segal, Las Vegas, Nev., for debtor.

David Sorensen, IRS Dist. Counsel, Las Vegas, Nev., for respondent.

MEMORANDUM DECISION AND ORDER

LINDA B. RIEGLE, Bankruptcy Judge.

Doris Coby filed a chapter 13 bankruptcy petition on September 24, 1987. The Internal Revenue Service (IRS) filed a proof of claim for back taxes in the amount of $36,959 secured by a lien on the debtor's residence. The debtor objected to the claim arguing, inter alia, that for purposes of providing for the claim under 11 U.S.C. § 1325(a)(5), the "allowed secured claim" as defined by 11...

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