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IN RE LUARKS

No. 02-41640-13.

301 B.R. 352 (2003)

In re James LUARKS, Jr. and Diana Sherril Luarks, Debtors.

United States Bankruptcy Court, D. Kansas.

July 29, 2003.

Attorney(s) appearing for the Case

Andrew T. Pribe, U.S. Department of Justice, Tax Division, Washington, D.C., Jay D. Befort, Topeka, KS, Linda S. Mock, Overland Park, KS, for Creditors.

Jan Hamilton, Topeka, KS, Chapter 13 Trustee.

Sterling S. Waggener, Topeka, KS, for debtors.

MEMORANDUM AND ORDER

JANICE MILLER KARLIN, Bankruptcy Judge.

The Trustee has filed objections to $189.60 of Claim No. 1, filed by the Internal Revenue Service (IRS) (Doc. No. 18), and $159.70 of Claim No. 11, filed by the Kansas Department of Revenue (KDOR) (Doc. No. 17). These amounts represent pre-petition interest on priority claims of these two taxing authorities. These taxing authorities have in turn opposed the Trustee's objection. Debtors have not...

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