IN RE IRVIN

No. 89-0341-CV-W-6.

129 B.R. 187 (1990)

In re William F. IRVIN and Nancy K. Irvin, Debtors. William F. IRVIN and Nancy K. Irvin, Plaintiffs, v. UNITED STATES of America, Defendant.

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

November 26, 1990.


Attorney(s) appearing for the Case

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

Charles S. Kennedy, III, Office of Sp. Litigation, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.


MEMORANDUM AND ORDER

SACHS, Chief Judge.

The United States has appealed the Bankruptcy Court's order in the matter of William F. Irvin and Nancy K. Irvin, Bankruptcy No. 82-02594-3, Adversary No. 88-0686-3 (Bkrtcy.W.D.Mo.), in which it was denied the ability to collect post-petition penalties and interest on non-dischargeable tax debts from the debtors' after-acquired property. The bankruptcy petition in this case was filed by the debtors on August 12, 1982...

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