In Re Wrigley

ORDER SUSTAINING OBJECTION TO CLAIM

MARY D. SCOTT, Bankruptcy Judge.

THIS CAUSE is before the Court upon the trustee’s Objection to Allowance of Claim filed on September 18, 1995, to which the creditor Sheriff and Collector of Prairie County, Arkansas responded on October 5, 1995. The matter was called for trial on November 16, 1995, and, the facts being undisputed, the parties briefly presented oral argument. Thereafter, the parties briefed the legal issue for the Court whereupon the matter was under submission.

The debtor filed a Chapter 12 bankruptcy petition on October 22, 1993, but…