In Re Vendell Healthcare, Inc.

Memorandum

GEORGE C. PAINE, II, Chief Judge.

This matter is before the court on the cross-motions for summary judgment filed by the United States of America, on behalf of its agency, the Internal Revenue Service (“IRS”) and Vendell Healthcare, Incorporated (“Debtor”). The issues for decision are the breadth of the court’s jurisdiction pursuant to 11 U.S.C. § 505(a) and the correct legal standard to be applied to calculate the interest on the debtor’s tax liability for the fiscal years ending June 30, 1991 and 1992. For the reasons hereinafter cited, the court grants both summary judgment…