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IN RE COUSINS

No. 99-1976.

209 F.3d 38 (2000)

In re Wayne COUSINS, dba Cousins Gardens; Mary C. Cousins, Debtors, Internal Revenue Service Plaintiff, Appellant, v. Mary C. Cousins; Wayne Cousins, dba Cousins Gardens, Defendants, Appellees. Lawrence P. Sumski, Trustee.

United States Court of Appeals, First Circuit.

Decided April 18, 2000.

Attorney(s) appearing for the Case

Curtis C. Pett, Attorney, with whom Bruce R. Ellisen, Attorney, and Loretta C. Argrett, Assistant Attorney General, were on brief for appellant.

Nancy H. Michels, with whom Michels & Michels, was on brief for appellees.

Before BOUDIN, Circuit Judge, BOWNES, Senior Circuit Judge, and STAHL, Circuit Judge.

STAHL, Circuit Judge.

The Internal Revenue Service ("IRS") appeals a judgment holding that Wayne and Mary Cousins ("Debtors"), who had filed for bankruptcy protection under Chapter 12 of the Bankruptcy Code ("the Code"), were not liable after discharge for postpetition interest on prepetition, nondischargeable tax liabilities. We reverse.

I.

On November 14, 1990, Debtors filed a petition for bankruptcy protection under Chapter 12, which is available...

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