IN RE RYAN

Bankruptcy No. 92-63681.

160 B.R. 494 (1993)

In re Paul D. RYAN, Debtor.

United States Bankruptcy Court, N.D. New York.

September 20, 1993.


Attorney(s) appearing for the Case

David W. Pelland, Attorney, Syracuse, NY, for debtor.

William F. Larkin, Asst. U.S. Atty., Syracuse, NY, for I.R.S.

Mark W. Swimelar, Chapter 13 Trustee, Syracuse, NY.


MEMORANDUM-DECISION, FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER

STEPHEN D. GERLING, Bankruptcy Judge.

Presently before the Court is the Internal Revenue Service's ("IRS") objection to the confirmation of the Debtor's proposed Chapter 13 Plan ("Plan"). Debtor argues that the filing of the objection by the IRS was untimely and that the Plan should be confirmed.

The Court heard oral argument of the parties at an adjourned confirmation hearing held...

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