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IN RE EKEKE

Bankruptcy No. 95-48112-399.

198 B.R. 315 (1996)

In re Chukwuemeka Moses EKEKE, and Gloria Ekeke, Debtors.

United States Bankruptcy Court, E.D. Missouri, Eastern Division.

June 14, 1996.

Attorney(s) appearing for the Case

Charles Smith, Harold Dorsey, Clayton, MO, for debtors.

John V. LaBarge, Jr., Standing Chapter 13 Trustee, St. Louis, MO.

Rachel Wollitzer, U.S. Department of Justice, Tax Division, Washington, DC.

Thomas Pliske, Special Asst. U.S. Attorney, St. Louis, MO.

MEMORANDUM OPINION AND ORDER

BARRY S. SCHERMER, Bankruptcy Judge.

INTRODUCTION

The Internal Revenue Service's Motion to Dismiss presents the issue of whether its disputed claim may be included in calculating the debt limits for a Chapter 13 debtor under 11 U.S.C. § 109(e).1 The Court holds that the disputed claim may be computed in determining § 109(e) eligibility.

JURISDICTION

This Court...

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