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YOUNG v. I.R.S.

No. IP 87-203-C.

132 B.R. 395 (1990)

In re Charles William YOUNG, Deloris Jean Young, Appellants, v. INTERNAL REVENUE SERVICE, Appellee. In re Charles William YOUNG, Deloris Jean Young, Debtors.

United States District Court, S.D. Indiana, Indianapolis Division.

November 1, 1990.

Attorney(s) appearing for the Case

Lynn Murray, UAW Legal Services Plan, Kokomo, Ind., Robert A. Brothers, trustee, Chris, Hadler & Brothers, Indianapolis, Ind., for appellants.

Gerald A. Coraz, Harold A. Bickham, Asst. U.S. Attys., Indianapolis, Ind., for appellee.

ENTRY

BARKER, District Judge.

This matter is before the court on an appeal by Charles William Young and Deloris Jean Young, debtors in bankruptcy, challenging the bankruptcy court's decision to reconsider a portion of a confirmed Chapter 13 plan and to accord priority status to a claim for pre-petition interest on taxes. For the reasons discussed below, this court reverses the decision of the bankruptcy court.

I. Background

Charles Young...

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