IN RE WESTBERRY

Bankruptcy No. 397-10706-KL-13.

219 B.R. 976 (1998)

In re Wilbur G. WESTBERRY, Debtor.

United States Bankruptcy Court, M.D. Tennessee.

April 22, 1998.


Attorney(s) appearing for the Case

John M. Roberts, United States Attorney, Middle District of Tennessee, Lloyd E. Mueller, Special Assistant, United States Attorney, Nashville, TN, for United States.

Mark H. Westlake, Westlake & Marsden, P.C., Nashville, TN, for Debtor.


MEMORANDUM

KEITH M. LUNDIN, Bankruptcy Judge.

The issue is whether federal income and self-employment taxes are a "consumer debt" for purposes of the codebtor stay in 11 U.S.C. § 1301. Because the taxes were incurred "for a personal, family, or household purpose," 11 U.S.C. § 101(8), the taxes are a consumer debt and collection from a codebtor is interrupted by § 1301. The following are findings of fact and conclusions of law. FED....

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