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IN RE MAY

Bankruptcy No. 95-40397.

194 B.R. 853 (1996)

In re Oma (Bronc) K. MAY, Social Security No. 457-78-9931 and Dale S. May, Social Security No. 449-11-9621, Debtors.

United States Bankruptcy Court, D. South Dakota, Southern Division.

March 22, 1996.

Attorney(s) appearing for the Case

Kyle L. Engel, Sioux Falls, SD, for Debtor.

Rick A. Yarnall, Chapter 13 Trustee, Sioux Falls, SD.

Craig P. Gaumer, Assistant U.S. Attorney, Sioux Falls, SD, for I.R.S.

MEMORANDUM OF DECISION RE: CONFIRMATION OF PLAN DATED SEPTEMBER 13, 1995

IRVIN N. HOYT, Chief Judge.

The matter before the Court is the confirmation of Debtors' plan dated September 13, 1995 and the objections thereto. This is a core proceeding under 28 U.S.C. § 157(b)(2). This Memorandum and accompanying Order shall constitute the Court's findings and conclusions under Fed.R.Bankr.P. 7052. As set forth below, the Court concludes that Debtors' plan...

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