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IN RE CONNECTICUT AEROSOLS, INC.

No. Civ. B 83-567(WWE).

42 B.R. 706 (1984)

In re CONNECTICUT AEROSOLS, INC., Debtor.

United States District Court, D. Connecticut.

August 24, 1984.

Attorney(s) appearing for the Case

Richard D. Zeisler, James G. Verrillo, Zeisler & Zeisler, Bridgeport, Conn., for Conn. Aerosols.

Alan Nevas, Barry Stevens, Asst. U.S. Atty., Bridgeport, Conn., D. Patrick Mullarkey, Reba A. Raffaelli, Tax Div., Dept. of Justice, Washington, D.C., for the IRS.

EGINTON, District Judge.

RULING ON APPEAL

Connecticut Aerosols, Inc., debtor and appellee, filed a petition for relief under Chapter 11 in March of 1982. The IRS filed an amended proof of claim for an unsecured priority tax claim of $159,632.08. The Debtor's Plan of Reorganization provides for full payment of the IRS claim over a six year period, with interest at an unspecified rate. The Bankruptcy Judge confirmed the plan on November 6, 1982.

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