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HERBERT A. ROSS
U.S. Bankruptcy Judge
| In re | Case No. A90-00555-HAR Chapter 13 |
| MICHAEL T. FILLINGIM, | |
| Debtor(s) | ORDER CONTINUING HEARING AND RULING ON INTEREST AND CLASSIFICATION |
A continued confirmation was held on April 2, 1991, and, as a result,
IT IS ORDERED that,
1. The confirmation hearing is continued to Tuesday, April 30, 1991 at 11:00 a.m. to for an evidentiary hearing on confirmation, including the IRS objection on good faith grounds.
2. Debtor and the IRS will file a stipulation by Monday, April 22, 1991 setting out the dates and information regarding the filing of tax returns by debtor, the amounts of the taxes due, and any other facts they can agree upon.
3. The interest rate to be used for the IRS secured claim will be the rate set out in 26 USC § 6621 with interest compounded daily.
1 ABR 446
4. The court will not adopt a per se rule barring a
chapter 13 debtor from classifying unsecured pre-petition child
support payments in a separate class which may receive a larger
distribution than a separate class of general unsecured creditors.
Cf. In re Storberg, 94 B.R. 144 (Bankr.D.Minn. 1988) and In re
Davidson, 72 B.R. 384 (Bankr.D.Colo. 1987). To the extent In re
Warner, 115 B.R. 233, 243 (Bankr.C.D.Cal. 1989) completely
disallows such classification, I do not intend to follow it.
However, the separate classification can be considered as one of
the factors, under In re Goeb, 675 F.2d 1386 (9th Cir. 1982), in
determining if the plan has been proposed in good faith and meets
the confirmation standard under 11 U.S.C. § 1325(a)(3).
| DATED: April 2, 1991 | |
| _______________ | |
| HERBERT A. ROSS | |
| Bankruptcy Judge |
| Serve: | |
| Greg Oczkus, Esq., for Debtor | |
| Robert Crowther, Asst. Atty Gen'l for IRS | |
| Mary Gilson, Asst. AG for AK for CSED | |
| Beatrice Furman, Trustee | |
| Calendar | L1273 |