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  5. 732 S.W.2d 505 (1987)
 

U.S. BY AND FOR I.R.S. v. UNION INV.

732 S.W.2d 505 (1987)

UNITED STATES of America, By and For the INTERNAL REVENUE SERVICE, Appellant, v. UNION INVESTMENT, Cumberland Federal Savings & Loan Association, the City of Hurstbourne, Stegner Food Products, B.F. Shaffer and Doris Shaffer, Randy Shaffer, Walter and Jodelle S. Moore, Ronald Hettinger, Great Financial Federal and Trustee in Bankruptcy, Appellees.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court July 30, 1987.

Attorney(s) appearing for the Case

Roger M. Olsen, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C.,

Joseph M. Whittle, U.S. Atty., Louisville, for U.S.

Rocco J. Celebrezze, Louisville, for Stegner Food Products.

Randy Shaffer, Louisville, for Randy Schaffer.

Rand E. Kruger, Louisville, for Hettinger.

Charles Simpson, Louisville, for Trustee in Bankruptcy.

Richard M. Wilson, Louisville, for Cumberland Federal Sav. & Loan.

Foster L. Haunz, Louisville, for City of Hurstbourne.

Brian K. Darling, Louisville, for B.F. & Doris Shaffer.

Walter T. & Jodelle S. Moore, Prospect, for the Moores.

James M. Greene, Louisville, for Great Financial.

Michael R. Gosnell, Louisville, for Union Inv.

Before HOWERTON, C.J., and CLAYTON and HAYES, JJ.

HOWERTON, Chief Judge.

The United States of America (United States) appeals from a decision of the Jefferson Circuit Court which ordered it to pay a total of 12 percent interest on the bid price of the real property which it sought to redeem. We affirm.

On May 3, 1984, the Cumberland Federal Savings & Loan Association (Cumberland Federal) filed a complaint in the Jefferson Circuit Court seeking a judgment of $16,712.16 against B.F. Shaffer and his wife...

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