Internal Revenue Service v. Cousins

ORDER

DICLERICO, District Judge.

Before the court is the appeal of the Internal Revenue Service from the United States Bankruptcy Court, District of New Hampshire, in the case of In re Wayne Cousins d/b/a/ Cousins Gardens and Mary Cousins, 236 B.R. 119 (Bankr.D.N.H.1999). The appellant contests the legal holding of the bankruptcy court that the appellees, Wayne and Mary Cousins, are not liable for certain post-petition interest allegedly owed by them to the IRS on pre-petition tax liabilities that were paid pursuant to the appellees’ confirmation plan.

Background

The facts underlying this appeal…