United States v. Montgomery

MEMORANDUM AND ORDER

CARLOS MURGUIA, District Judge.

This appeal arises from a decision of the Bankruptcy Court for the District of Kansas granting debtors James and Sapora Montgomery’s objection to the priority claim of the Internal Revenue Service (“IRS”), and determining the interest rate on the claim. Debtors do not appeal the determination as to the interest rate, but the IRS appeals the decision on priority. This issue on appeal is whether, under 11 U.S.C. § 507(a)(8), the phrase “plus 90 days” applies to each of multiple prior bankruptcy stays, or whether one 90-day extension is added to…