Tuggle v. Internal Revenue Service (In Re Tuggle)

ORDER

W. HOMER DRAKE, Jr., Bankruptcy Judge.

On June 1, 1981, the debtor filed his voluntary Chapter 11 petition in bankruptcy. Subsequently, the debtor received permission to sell certain property free and clear of liens and on September 28, 1981, the debtor sold 2.8 acres of this land for $265,000.00. Thereafter, the Court issued an Order on August 16, 1982, establishing the priority among creditors to the fund created by the sale of the subject property. (See In re Tuggle, 22 B.R. 439 (Bkrtcy.N.D. Ga.1982).) This Order was appealed and was affirmed by the United States District Court for the…