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IN RE HATHAWAY COFFEE HOUSE, INC.

Bankruptcy No. 1-81-02866.

24 B.R. 534 (1982)

In re HATHAWAY COFFEE HOUSE, INC. an Ohio Corporation, Debtor.

United States Bankruptcy Court, S.D. Ohio, W.D.

November 18, 1982.

Attorney(s) appearing for the Case

Frank E. Cunningham, Cincinnati, Ohio, Thomas R. Noland, Dayton, Ohio, for debtor.

Jonathan B. Forman, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for United States.

DECISION ON OBJECTION TO CONFIRMATION

BURTON PERLMAN, Bankruptcy Judge.

Debtor, a restaurant operation, proposed a plan of reorganization in this Chapter 11 case.

So far as here pertinent, the plan creates Class III for taxes owing to governmental units allowable under 11 U.S.C. § 507(a)(6). With respect to this class the plan provides that commencing one year from the effective date of the plan, governmental...

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