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IN RE JOURDAN

Bankruptcy No. L87-01800C.

108 B.R. 1020 (1989)

In re Ralph T. JOURDAN, Debtor.

United States Bankruptcy Court, N.D. Iowa.

October 27, 1989.

Attorney(s) appearing for the Case

Eric Lam and Michael McDonough, Moyer & Bergman, Cedar Rapids, Iowa, for debtor.

Carol F. Dunbar, Waterloo, Iowa, trustee.

Asst. U.S. Atty. Kristin Davis, Cedar Rapids, Iowa, for I.R.S.

MEMORANDUM AND ORDER

Re: Modification of Plan

MICHAEL J. MELLOY, Chief Judge.

The matter before the Court is the Debtor's application to modify his Chapter 13 Plan pursuant to 11 U.S.C. § 1329(a)(1) in order to exclude interest payments on the priority claim of the Internal Revenue Service. The Internal Revenue Service ("IRS") resists the Debtor's motion to modify on the grounds that principles of res judicata bar such a modification...

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