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IN RE REED

Bankruptcy No. 90-00123.

127 B.R. 244 (1991)

In re Gordon Kellogg REED and Maureen Elaine Reed, Debtors.

United States Bankruptcy Court, D. Hawaii.

January 3, 1991.

Attorney(s) appearing for the Case

Kathy Gumpel, Honolulu, Hawaii, for debtors.

Carol Muranaka, Honolulu, Hawaii, for IRS.

MEMORANDUM DECISION AND ORDER DENYING CONFIRMATION OF PLAN

JON J. CHINEN, Bankruptcy Judge.

This Chapter 13 Petition was filed on February 21, 1990. At that time, Debtors had scheduled unsecured debts of $94,672.10 and secured debts of $100,909.17. The scheduled unsecured debts includes taxes in the amount of $49,254.35 owed to the Internal Revenue Service ("IRS"). Debtors claims that these taxes are dischargeable.

The Debtors classify their unsecured...

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