MATTER OF COOPER

Bankruptcy No. BK85-00498.

124 B.R. 797 (1990)

In the Matter of Chester L. COOPER, d/b/a H & C Auto Sales & Service, Debtor.

United States Bankruptcy Court, D. Nebraska.

November 14, 1990.


Attorney(s) appearing for the Case

Dennis L. Arfmann, Scottsbluff, for debtor.

Danelia F. Kracht, Scotts Bluff County Atty.'s Office, Gering, Neb., Deputy County Atty.

Darlene Robertson, Gering, Neb., Scotts Bluff County Treasurer.

Patricia M. Dugan, Omaha, Neb., Asst. U.S. Trustee.


MEMORANDUM

JOHN C. MINAHAN, Jr., Bankruptcy Judge.

The legal issues involving the treatment of Nebraska county tax claims seem unending. In this case, I hold that a county's claim for post-petition taxes accrues interest until confirmation at the Nebraska statutory rate of interest, and the claim for interest is entitled to administrative claim status.

The County of Scotts Bluff, Nebraska filed an Application for Allowance and Payment of Administrative...

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