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MATTER OF FI-HI PIZZA, INC.

Bankruptcy No. 82-02209-HL.

40 B.R. 258 (1984)

In the Matter of FI-HI PIZZA, INC., Debtor.

United States Bankruptcy Court, D. Massachusetts.

May 17, 1984.

Attorney(s) appearing for the Case

Frank D. Kirby, Boston, Mass., for debtor.

Jeffrey S. Ogilvie, Tax Counsel, Dept. of Revenue, Legal Bureau, Boston, Mass., for Com. of Mass.

MEMORANDUM ON INTEREST RATES PURSUANT TO 11 U.S.C. SECTION 1129(a)(9)(C)

HAROLD LAVIEN, Bankruptcy Judge.

The issue before the Court is the determination of the interest rate to which the Commonwealth taxing authority is entitled, pursuant to 11 U.S.C. § 1129(a)(9)(C). Specifically, Fi-Hi Pizza, Inc. (the "debtor") filed a plan of reorganization and disclosure statement on November 4, 1983. Debtor's plan of reorganization merely provided that priority...

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