IN RE AVILA

Bankruptcy No. 97-21472-CJK.

228 B.R. 63 (1999)

In re Jules M. AVILA, Jr., and Loretta I. Avila, Debtors.

United States Bankruptcy Court, D. Massachusetts.

January 7, 1999.


Attorney(s) appearing for the Case

Susan M. Poswistilo, Boston, MA, Assistant U.S. Attorney.

Henry J. Riordan, Washington, DC, Trial Attorney, Tax Division, U.S. Dept. of Justice.

Carlton J. Dassent, for Debtors.


MEMORANDUM OF DECISION ON DEBTOR'S OBJECTION TO FEDERAL TAX CLAIM

CAROL J. KENNER, Chief Judge.

In this case under Chapter 13 of the Bankruptcy Code, the United States has filed a proof of claim against Debtor Jules M. Avila, Jr. for, among other things,1 income taxes for calendar year 1992. The United States contends that this claim has priority status under § 507(a)(8)(A)(i) of the Bankruptcy Code. That subsection...

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