Hazel v. Internal Revenue Service

OPINION AND ORDER AFFIRMING ORDER OF BANKRUPTCY COURT DENYING PLAN OF CONFIRMATION AND DISMISSING PETITION IN BANKRUPTCY

DUGGAN, District Judge.

On June 16, 1986, debtor-appellant Dean S. Hazel filed a petition in bankruptcy and a proposed Chapter 13 bankruptcy plan, which sought discharge of federal tax liabilities. Appellee, the United States of America, filed a Notice of Objection to confirmation of Chapter 13 Plan on August 11, 1986, arguing inter alia that the plan had not been proposed in good faith as required by 11 U.S.C. § 1325(a)(3) of the Bankruptcy Code. In an opinion and order…