U.S. v. HEISSON

No. 96-40062-NMG.

217 B.R. 1 (1997)

UNITED STATES OF AMERICA, Appellant, v. Gary and Charlotte HEISSON, Appellees.

United States District Court, D. Massachusetts.

December 11, 1997.


Attorney(s) appearing for the Case

Carina J. Campobasso, Trial Attorney, Charles J. Cannon, Washington, DC, U.S. Department of Justice, Tax Division, for Appellant.

Carl D. Aframe, Law Office of Carl D. Aframe, Worcester, MA, for Appellee-Debtor.

Robert A. Carleo, Jr., Mass. Dept. of Revenue, Litigation Bureau, for Mitchell Adams, Commissioner of Revenue.


MEMORANDUM AND ORDER

GORTON, District Judge.

On February 15, 1996, the Bankruptcy Court issued an Order declaring the Debtors, Gary and Charlotte Heisson, free from liability for post-petition, pre-confirmation interest ("Gap Interest") on the pre-petition, non-dischargeable tax claim of the Internal Revenue Service ("IRS"). Pending before this Court is the appeal of that Order.

I. Background...

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