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IN RE MICHAELSON

Bankruptcy No. 3-95-4460.

200 B.R. 862 (1996)

In re Charles H. MICHAELSON and Louise Michaelson, Debtors.

United States Bankruptcy Court, D. Minnesota, Third Division.

October 4, 1996.

Attorney(s) appearing for the Case

Kenneth E. Keate, St. Paul, MN, for Debtors.

Stephen Creasey, Minneapolis, MN, for Chapter 13 Trustee.

Michael Fadlovich, Minneapolis, MN, for U.S. Trustee.

ORDER DENYING CONFIRMATION

DENNIS D. O'BRIEN, Chief Judge.

This matter is before the Court on continued objection by the Internal Revenue Service ("IRS") to the confirmation of Debtors' Chapter 13 plan. The issue is whether a portion of the Debtors' 1995 income tax liability is a pre-petition claim. The matter was heard on June 13, 1996; appearances are as noted in the record at the hearing; and, the Court now makes this ORDER pursuant to the...

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