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U.S. v. CLARK

No. LR-C-92-113.

145 B.R. 275 (1992)

UNITED STATES of America, Appellant, v. Andrew L. & Melinda CLARK, Appellees.

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

June 22, 1992.

Attorney(s) appearing for the Case

John D. Russell, Dept. of Justice, Tax Div., Washington, D.C., for U.S.

Andrew L. Clark, Clark & Byarlay, pro se.

MEMORANDUM AND ORDER

SUSAN WEBBER WRIGHT, District Judge.

This is an appeal from an order of the United States Bankruptcy Court for the Eastern District of Arkansas disallowing a claim by the Internal Revenue Service (IRS) for penalties and interest on Andrew and Melinda Clark's (the debtors) 1984 taxes. This Court affirms.

Following the debtors' filing of their petition under Chapter 13 of the Bankruptcy Code, the IRS submitted a proof of claim...

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