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U.S. v. VICTOR

Nos. 96-4109, 96-4111.

121 F.3d 1383 (1997)

UNITED STATES of America, Appellant, v. Glenn B. VICTOR, Joyce F. Victor, Uttax, Utah Department Of Employment Security, Dujuana Elaine Brumback, John L. Brumback, Appellees. UNITED STATES of America, Appellant, v. John L. BRUMBACK and Dujuana Elaine Brumback, doing business as Brumback Trucking, Appellees.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied September 16, 1997.

Attorney(s) appearing for the Case

Gary D. Gray (Patricia M. Bowman with him on the briefs), Tax Division, Department of Justice, Washington, DC, for Appellants.

Noel S. Hyde, Nielsen & Senior (Brent M. Burningham, Nielsen & Senior, Salt Lake City, UT; and Steven A. Wuthrich, Sandy, Utah, with him on the briefs), Salt Lake City, UT, for Appellees.

Before PORFILIO, McWILLIAMS, and LUCERO, Circuit Judges.

JOHN C. PORFILIO, Circuit Judge.

These consolidated bankruptcy appeals present the question of whether the Internal Revenue Service (IRS) is entitled to postpetition, pre-confirmation interest — so-called "gap period interest" — on its secured prepetition tax claims where the IRS neither asserted a claim for gap period interest nor objected to the debtors' confirmed plans which made no allowance for payment of such interest. We conclude these failures...

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