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IN RE RODE

Bankruptcy No. 87-02687-BSS.

119 B.R. 697 (1990)

In re Huldah E. RODE, Debtor.

United States Bankruptcy Court, E.D. Missouri, E.D.

October 2, 1990.

Attorney(s) appearing for the Case

Steven W. LaBounty, Sp. Asst. U.S. Atty., St. Louis, Mo., for the I.R.S.

Curtis L. Mann, Clayton, Mo., trustee.

MEMORANDUM OPINION AND ORDER

BARRY S. SCHERMER, Bankruptcy Judge.

INTRODUCTION

The Internal Revenue Service (the "IRS") filed a Request for Payment (the "Request") in which it seeks to obtain $229.62 in interest and penalties arising from the trustee's late filing of the estate's 1987 tax return. The Trustee filed an Objection to the Request for Payment (the "Objection"), claiming that section 505(b) of the Bankruptcy Code discharges the estate...

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