Tuttle v. United States

BRISCOE, Circuit Judge.

Leona Tuttle, debtor in a Chapter 11 bankruptcy case, appeals from a decision of the Bankruptcy Appellate Panel (BAP) holding that, even after confirmation and successful completion of her Chapter 11 plan, she remains personally liable for “gap interest,” i.e., interest that accrued between the date her petition was filed and the date her plan was confirmed, on a nondischargeable tax debt to the Internal Revenue Service (IRS). We exercise jurisdiction pursuant to 28 U.S.C. § 158(d) and affirm.

I

Tuttle and her husband filed a Chapter 11 bankruptcy petition in April 1993.…