MEMORANDUM AND ORDER
DAVID S. KENNEDY, Bankruptcy Judge.
In these jointly administered Chapter 11 cases the above-named debtors seek, in pertinent part here, to allocate payments under a joint Chapter 11 reorganization plan to the Internal Revenue Service ("I.R.S.") so that the "trust fund" portion of the I.R.S.' claim will be credited first until paid in full. I.R.S. objects to such treatment.
BACKGROUND
Although the record of this proceeding...
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