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IN RE NORTHRUP

No. C 91-0143.

141 B.R. 171 (1991)

In re Arthur Joseph NORTHRUP and Gwen Anne Northrup, Debtors.

United States District Court, N.D. Iowa, Cedar Rapids Division.

November 12, 1991.

Attorney(s) appearing for the Case

Mark J. McCool, Cedar Rapids, Iowa, for debtors Arthur Joseph Northrup and Gwen Anne Northrup.

Tracy A. Anagnost, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for I.R.S.

Carol Dunbar, Waterloo, Iowa, for Chapter 13 Trustee.

Dale T. Baker, Appeals Section, Technical Services Div., Dept. of Revenue and Finance, Des Moines, Iowa, for Iowa Dept. of Revenue and Finance.

HANSEN, District Judge.

This matter is before the court on appellants/debtors' appeal of an order of the bankruptcy court,1 entered February 11, 1991, which denied confirmation of the debtors' proposed Chapter 13 plan. Appellees Iowa Department of Revenue and Finance (IDRF) and United States of America, Internal Revenue Service (IRS) resist appellants' appeal and urge the court to affirm the bankruptcy court's decision. Both sides have...

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