MATTER OF GARCIA

No. 91-1202.

955 F.2d 16 (1992)

In The Matter of John Gabriel GARCIA and Connie Maria Garcia, et al., Debtors. Ronnie JONES, Glendon Washburn, Kenneth Marrs, Charles R. Lowe, Simon M. Tanner, John Wesley Walker, Van E. Adams, and Tommy E. Smith, Appellants, v. UNITED STATES of America, and Internal Revenue Service, Appellees.

United States Court of Appeals, Fifth Circuit.

March 2, 1992.


Attorney(s) appearing for the Case

James Q. Smith, Wichita Falls, Tex., for appellants.

Joel A. Rabinovitz, Gary R. Allen, William S. Estabrook, Chief Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., Waymon G. DuBose, Atty., Dept. of Justice, Tax Div., Dallas, Tex. and Marvin Collins, U.S. Atty., Fort Worth, Tex., for appellees.

Before GOLDBERG, SMITH, and DUHÉ, Circuit Judges.


JERRY E. SMITH, Circuit Judge:

Appellants Ronnie Jones and seven other debtors in bankruptcy challenge the determination of the district court upholding the bankruptcy court's ruling that the interest that accrued on their tax debts before they filed petitions under Chapter 13 of the Bankruptcy Code is subject to the same priority as is the underlying tax. We affirm.

I.

The facts of this case are undisputed. Prior to 1986, forty-five debtors filed...

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