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IN RE FERGUSON

Bankruptcy Nos. 90-11698-BKC-AJC, 90-11693-BKC-RAM, 90-10149-BKC-RAM.

134 B.R. 689 (1991)

In re Daisy M. FERGUSON, Debtor. In re Henrietta C. REAVES, Debtor. In re John W. WETHINGTON and M. Wethington, Debtors.

United States Bankruptcy Court, S.D. Florida.

December 13, 1991.

Attorney(s) appearing for the Case

Jose Franciso De Leon, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.

Robert L. Roth, Trustee, Miami, Fla., standing Chapter 13 Trustee.

Jordan Bublick, Miami, Fla., for debtors.

Lynn H. Gelman, Office of the Asst. U.S. Trustee, Miami, Fla.

Before SIDNEY M. WEAVER, Chief Bankruptcy Judge, and A.J. CRISTOL and ROBERT A. MARK, Bankruptcy Judges, En Banc.

MEMORANDUM OPINION

The United States of America, on behalf of the Internal Revenue Service ("IRS"), has filed motions to modify the plans confirmed in each of these Chapter 13 cases. Because the three motions raise virtually identical issues which will reoccur frequently in this district, the standing Chapter 13 Trustee requested en banc determination of the motions by the three sitting judges of this Court. The Court granted the request and heard argument...

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