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IN RE THOMPSON

Bankruptcy Nos. 88 B 04637 J, 90-18264 RJB.

142 B.R. 961 (1992)

In re Jerry Wayne THOMPSON and Martha Rebecca Thompson, Debtors. In re David Royal BARBER, Debtor.

United States Bankruptcy Court, D. Colorado.

July 14, 1992.

Attorney(s) appearing for the Case

Melissa McCue, Castle Rock, Colo., for debtors Jerry Wayne Thompson and Martha Rebecca Thompson.

Ellen R. Welner, Englewood, Colo., for debtor David Royal Barber.

John A. Weeda, Special Asst. U.S. Atty., Denver, Colo., for the I.R.S.

MEMORANDUM OPINION AND ORDER

ROLAND J. BRUMBAUGH, Bankruptcy Judge.

THESE CASES came on for hearing on June 25, 1992, on the Motions for Relief from Automatic Stay filed by the Internal Revenue Service ("IRS") seeking authority to exercise its administrative and judicial collection remedies to collect post-petition taxes from property of the debtor and property of the estate. There is a confirmed Chapter 13 Plan in both cases.

The Thompson...

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