IN RE McGRAHAN

BAP No. NH 11-033. Bankruptcy No. 09-13578-JMD.

459 B.R. 869 (2011)

Robert S. McGRAHAN, Debtor. State of New Hampshire, Appellant, v. Robert S. McGrahan, Appellee.

United States Bankruptcy Appellate Panel of the First Circuit.

December 7, 2011.


Attorney(s) appearing for the Case

Michael A. Delaney , Attorney General, and Peter C.L. Roth , Senior Assistant Attorney General, on brief for Appellant.

Raymond J. DiLucci, Esq. , on brief for Appellee.

Frederick F. Rudzik , Chief Assistant General Counsel, on brief for amicus curiae, State of Florida, Department of Revenue.

Before FEENEY, TESTER, and HOFFMAN, United States Bankruptcy Appellate Panel Judges.


HOFFMAN, Bankruptcy Judge.

The State of New Hampshire Department of Health and Human Services ("DHHS" or the "State")1 appeals from the bankruptcy court's April 22, 2011 order granting the amended motion of the debtor, Robert S. McGrahan, to modify his confirmed chapter 13 plan pursuant to Bankruptcy Code § 1329.2 In the modified plan, the debtor sought to reduce the amount of DHHS's claim for unpaid child...

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