Benson v. Internal Revenue Service (In Re Benson)

ORDER DENYING THE MOTION OF THE UNITED STATES OF AMERICA TO ALTER OR AMEND JUDGMENT OF JUNE 23, 1986

DENNIS J. STEWART, Chief Judge.

This court formerly issued its judgment on June 23, 1986, which in pertinent part held that a debtor in bankruptcy proceedings was not liable for postpetition interest on taxes due the Internal Revenue Service which will be paid out of his bankruptcy estate. The relevant portion of the court’s conclusions of law in the judgment of June 23, 1986, were to the effect that:

“With respect to the basic and principal tax liabilities, the $2,170.42 for withholding and FICA…