IN RE SMITH

Bankruptcy No. 85-40055M, Adv. No. 91-4046.

142 B.R. 862 (1992)

In re Grady D. SMITH, Debtor. UNITED STATES of America, INTERNAL REVENUE SERVICE, Plaintiff, v. Grady D. SMITH, Debtor and A.L. Tenney, Trustee, Defendants.

United States Bankruptcy Court, E.D. Arkansas, W.D.

February 4, 1992.


Attorney(s) appearing for the Case

Raymond Weber, North Little Rock, Ark., for debtor.

Bill Adair, Little Rock, Ark., for I.R.S.

A.L. Tenney, North Little Rock, Ark., trustee.


ORDER

JAMES G. MIXON, Bankruptcy Judge.

On January 14, 1985, Grady D. Smith d/b/a McGuire Smith Salons (debtor) filed a voluntary petition for relief under the provisions of chapter 13 of the United States Bankruptcy Code. The Internal Revenue Service (IRS) was listed on the debtor's schedules as a creditor with a prepetition priority tax claim of $26,410.08 for the tax year ended December 31, 1984, for a business partnership, and a prepetition priority...

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