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IN RE STACY

Bankruptcy No. 7-86-01391-11, Adversary No. 7-96-00250.

249 B.R. 683 (2000)

In re Franklin STACY, Vicky Stacy, Debtors. Franklin Stacy, Vicky Stacy, Plaintiffs, v. United States of America, Defendant.

United States Bankruptcy Court, W.D. Virginia, Big Stone Gap Division.

April 20, 2000.

Attorney(s) appearing for the Case

Charles H. Keen, U.S. Department of Justice, Tax Division, Civil Trial Section, Washington, D.C.

Robert T. Copeland, Abingdon, VA, for Debtors.

DECISION AND ORDER

ROSS W. KRUMM, Chief Judge.

The matter before the court arises as a result of the claim of the United States of America (herein the IRS) that it is entitled to recover "gap interest" from Franklin Stacy and Vicky Stacy (herein the Debtors).1 The IRS filed a motion for summary judgment on February 14, 2000, requesting that the court allow its claim for "gap interest" against the Debtors as a matter...

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