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IN RE STEWART

Civ. A. No. 94-0054-A.

172 B.R. 14 (1994)

In re Danny Michael STEWART, Debtor. INTERNAL REVENUE SERVICE, Appellant, v. Danny Michael STEWART, and Jo S. Widener, Trustee, Appellees.

United States District Court, W.D. Virginia, Abingdon Division.

August 16, 1994.

Attorney(s) appearing for the Case

Robert P. Crouch, Jr., U.S. Atty., Roanoke, VA, and Margaret M. Earnest, U.S. Dept. of Justice, Washington, DC, for appellant.

Barry L. Proctor, Abingdon, VA, and Jo S. Widener, Bristol, VA, for appellees.

MEMORANDUM OPINION

GLEN M. WILLIAMS, Senior District Judge.

This proceeding is before this court on Appellant's, Internal Revenue Service ("IRS"), appeal of the bankruptcy court's Order confirming the Debtor's, Danny Stewart ("Stewart"), Chapter 13 plan. Jurisdiction in this court is pursuant to 28 U.S.C. § 158(a).

FACTS

The Debtor filed a petition in bankruptcy on November 8, 1993 according to Chapter 13 of the bankruptcy code. 11...

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