KUEBLER v. U.S.

No. LR-C-93-522.

172 B.R. 595 (1994)

Leonard Rolfe KUEBLER and Laura Lee Kuebler, Appellants, v. UNITED STATES of America, Internal Revenue Service and A.L. Tenney, Trustee, Appellees/Cross Appellants.

United States District Court, E.D. Arkansas, Western Division.

July 28, 1994.


Attorney(s) appearing for the Case

Keith L. Grayson, Davidson Law Firm, Ltd., Little Rock, AR, for appellants.

Richard M. Pence, Jr., U.S. Attorney's Office, Little Rock, AR, Tamera Fine-Trail, U.S. Dept. of Justice, Office of Sp. Litigation-Tax Div., Washington, DC, for appellees.

David D. Coop, A.L. Tenney's Office, Standing Chapter 12 and 13 Trustee, Little Rock, AR.


ORDER

HENRY WOODS, District Judge.

Background

Leonard Rolfe and Laura Lee Kuebler filed a voluntary bankruptcy petition under Chapter 13 of the Bankruptcy Code on January 20, 1989. They listed the Internal Revenue Service (IRS) as a creditor with a prepetition priority tax claim of $65,025.18 for tax years 1983 through 1988. This claim was designated as a disputed claim, although it is unclear whether the debtors disputed that the IRS...

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