United States v. Graham

COLLIER, District Judge.

This appeal comes from the Northern District of Ohio (Carr, J.). Appellant John Graham, disbursing agent for Monclova Care Center, Inc., a debtor under Chapter 11 of the Bankruptcy Code, 11 U.S.C. §§ 1101 et seq., appeals the district court’s order that the claims filed by Appellee United States be paid with interest until the claims are fully paid. Because the bankruptcy court reasonably interpreted the debtor’s plan to include payments of interest on the Internal Revenue Service’s (“IRS”) claims and because the IRS’s legal right to interest payments would be impaired…