IN RE VICTOR

Nos. 95-C-0196-S, 95-C-0381-S, Bankruptcy Nos. 86A-02445, 82C-02723, Adversary Nos. 94PA-2044, 94PC-2222.

211 B.R. 62 (1996)

In re Glenn B. VICTOR, Debtor. UNITED STATES of America, Appellant, v. Glenn B. VICTOR, et al., Appellees. In re John Lee and DeJuana Elaine BRUMBACK dba Brumback Trucking, Debtors. UNITED STATES of America, Appellant, v. John Lee BRUMBACK, et al., Appellees.

United State District Court, D. Utah, Central Division.

April 18, 1996.


Attorney(s) appearing for the Case

Scott M. Matheson, Jr., Salt Lake City, UT, Virginia Cronan Lowe, Robert McIntosh, U.S. Dept. of Justice, Washington, DC, for petitioners.

Gayle D. Hunt, Gayle Dean Hunt & Assoc., Salt Lake City, UT, Steven A. Wuthrich, Sandy, UT, Duane H. Gillman, McDowell & Gillman, Stephen W. Lewis, Utah Atty. Gens. Office, Winston M. Faux, Dept. of Employment Security, Noel S. Hyde, Nielsen & Senior, Salt Lake City, UT, Steven F. Allred, Orem, UT, for respondents.


MEMORANDUM DECISION

SAM, District Judge.

Before the court are consolidated appeals from rulings1 of the bankruptcy court the essence of which is that the United States' claim for postpetition, preconfirmation interest ("gap period" interest) is unenforceable.2

The court reviews legal determinations of the bankruptcy court de novo. The court must accept the bankruptcy court's factual...

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