In Re Davison

ORDER

MARY D. SCOTT, Bankruptcy Judge.

This cause is before the Court upon two contested matters concerning a dispute between the debtors and the United States. The debtors object to the United States proof of claim for internal revenue taxes and the United States objects to a proposed modification of the Chapter 13 plan. On March 9, 1993, the parties appeared and advised the Court that the pending matters involved legal issues which could be submitted to the Court upon stipulated facts and briefs. The parties stipulated that the issues are as follows:

“1. Whether or not the debtors’ Chapter 13…