United States Tenth Circuit

A debtor in a Chapter 11 bankruptcy case, even after confirmation and successful completion of her Chapter 11 plan, remains personally liable for "gap" interest that accrued between the date her petition was filed and the date her plan was confirmed, on a nondischargeable tax debt to the IRS.

Appellate Information

• Decided 05/29/2002
• Published 05/29/2002

Judges

• BRISCOE, Circuit Judge., Before TACHA, Chief Judge, HENRY, and BRISCOE, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Todd A. Luckman (Gary H. Hanson and Wesley F. Smith with him on the brief), Stumbo, Hanson & Hendricks, LLP, Topeka, KS, for the appellant.


• For Appellees:
  
• Curtis C. Pett, Attorney, Tax Division, Department of Justice (Eileen J. O'Connor, Assistant Attorney General;  Bruce R. Ellisen, Attorney, Tax Division, Department of Justice;  and James E. Flory, United States Attorney, with him on the brief), Washington, DC, for the appellee.