IN RE HEISSON

Bankruptcy No. 91-42859-JFQ. Docket Nos. 82, 83.

192 B.R. 294 (1996)

In re Gary and Charlotte HEISSON, Debtors.

United States Bankruptcy Court, D. Massachusetts.

February 15, 1996.


Attorney(s) appearing for the Case

Carl D. Aframe, Law Offices of Carl D. Aframe, Worcester, MA, for Gary J. Heisson, Charlotte S. Heisson (Debtors).

Carina J. Campobasso, Trial Attorney, Tax Division, U.S. Dept. of Justice, Washington, DC, for U.S. and I.R.S.

Marvis A. Knospe, Special Assistant, U.S. Attorney, Dept. of the I.R.S., Boston, MA, for I.R.S.


OPINION

JAMES F. QUEENAN, Jr., Bankruptcy Judge.

After confirmation of a chapter 11 plan proposing to pay in full, with interest from confirmation, taxes which are nondischargeable under section 523(a)(1), is there a surviving debt for postpetition, preconfirmation interest? I hold this "gap" interest debt does not survive.

Gary and Charlotte Heisson, husband and wife (the "Debtors"), filed a joint chapter 11 petition on November 8, 1991....

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