MATTER OF OLSON

Bankruptcy No. BK92-80323.

175 B.R. 30 (1994)

In the Matter of Mark & Lorie OLSON, Debtors.

United States Bankruptcy Court, D. Nebraska.

January 4, 1994.


Attorney(s) appearing for the Case

David Hicks, Omaha, NE, for debtors.

Henry Carriger, Omaha, NE, for I.R.S.


JOURNAL ENTRY

TIMOTHY J. MAHONEY, Chief Judge.

Background

The debtors, Mark and Lorie Olson, filed a Chapter 13 petition on February 20, 1992. They subsequently filed a plan on March 5, 1992 (Filing No. 4). The plan treated the Internal Revenue Service (IRS) as a priority claimant under 11 U.S.C. § 507. The IRS's claim was listed as $10,280.74 and based upon unpaid 1986, 1987 and 1988 federal income taxes. The plan provided that...

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