IN RE BERRY

No. 00-34646.

268 B.R. 819 (2001)

In re Jeffery L. BERRY, d/b/a J & D Enterprises, Darlene Berry, a/k/a Darlene Stephens, Debtors.

United States Bankruptcy Court, E.D. Tennessee.

May 11, 2001.


Attorney(s) appearing for the Case

Brenda G. Brooks, Moore & Brooks, Knoxville, TN, for debtors.

Craig J. Donaldson, Kennerly, Montgomery & Finley, P.C., Knoxville, TN, for City of Knoxville Pension Board.

James Russell Dedrick, Interim United States Attorney, David M. Katinsky, Washington, D.C., Pamela G. Steele, Howard H. Baker, Jr., United States Courthouse, Knoxville, TN, for U.S.


MEMORANDUM ON OBJECTION TO CONFIRMATION OF CHAPTER 13 PLAN

RICHARD S. STAIR, Jr., Bankruptcy Judge.

The United States of America, on behalf of its agency, the Internal Revenue Service (IRS), filed an Objection to Confirmation of Chapter 13 Plan (Objection) on December 21, 2000. The IRS asserts that its claim against the Debtors' estate should be treated as fully secured due to a federal tax lien on...

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