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IN RE EASON

Bankruptcy No. 91-70109-VAL.

178 B.R. 908 (1994)

In re Alva W. EASON, a/k/a Alva Winston Eason d/b/a Eason Logging, SSN: 253-62-8331, Debtor.

United States Bankruptcy Court, M.D. Georgia, Valdosta Division.

August 2, 1994.

Attorney(s) appearing for the Case

David P. Ward, Albany, GA, for debtor.

Lillian H. Lockary, Asst. U.S. Atty., Macon, GA, for I.R.S.

Kristin Smith, Chapter 13 Trustee, Columbus, GA.

MEMORANDUM OPINION

JOHN T. LANEY, III, Bankruptcy Judge.

On April 27, 1994, the court held a continued hearing on the motion of Debtor to modify his confirmed Chapter 13 plan and the objections of certain creditors thereto. This memorandum opinion concerns the objection of the Internal Revenue Service (hereinafter the "IRS"), a classified unsecured creditor of Debtor. The parties have stipulated that there are no disputed facts. The IRS asserted that...

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