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IN RE RILEY

Bankruptcy No. 90-50378 S, AP No. 96-5008.

204 B.R. 28 (1996)

In re Jerry RILEY. Jerry RILEY, Plaintiff, v. ARKANSAS DEPARTMENT OF FINANCE AND ADMINISTRATION, Defendant.

United States Bankruptcy Court, E.D. Arkansas, Pine Bluff Division.

December 11, 1996.

Attorney(s) appearing for the Case

Keith Grayson, North Little Rock, AR, for plaintiff.

David Kaufman, for defendant.

ORDER GRANTING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT

MARY D. SCOTT, Bankruptcy Judge.

THIS CAUSE is before the Court upon cross-motions for summary judgment by which the parties seek a determination as to the dischargeability of a tax debt for which the creditor failed to file a proof of claim. The parties dispute whether the claim was "provided for" in the Chapter 13 plan. If the plan "provided for" the taxes in dispute, they are discharged. If...

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