Brockenbrough v. Commissioner, Internal Revenue Service

MEMORANDUM OPINION

MICHAEL, District Judge.

This action is before the court pursuant to 28 U.S.C. § 1334, and Bankruptcy Rule 8001, on the debtor’s appeal of the Bankruptcy Court’s dismissal of his Chapter 13 (11 U.S.C. § 1301, et seq.) bankruptcy proceeding. The issues have been briefed and argued and are ripe for disposition by this court. For the reasons set forth below, the decision of the Bankruptcy Court shall be affirmed.

On July 20, 1983, Ronnie Brockenbrough, the debtor, filed a Chapter 13 bankruptcy petition. The Internal Revenue Service filed a proof of claim in the amount of…