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HOLLAND v. LA. SECRETARY OF REVENUE & TAXATION

Civil Action No. 96-2689.

208 B.R. 26 (1997)

Jane Elizabeth HOLLAND and Jan Byrd Holland, Appellants, v. LA. SECRETARY OF REVENUE & TAXATION and United States of America, Appellees.

United States District Court, W.D. Louisiana, Shreveport Division.

February 7, 1997.

Attorney(s) appearing for the Case

George E. Harp, Shreveport, LA, for appellants.

Shanda J. McClain, Baton Rouge, LA, for La. Secretary of Revenue & Taxation.

Robert A. Thrall, U.S. Atty's. Office, Shreveport, LA, Neal I. Fowler, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S., I.R.S.

MEMORANDUM RULING AND JUDGMENT

WALTER, District Judge.

Before the Court is a Bankruptcy Appeal filed by the appellants, Jane Elizabeth Holland and Jan Byrd Holland. For the reasons that follow, Appellants' appeal is denied.

Procedural Background

Appellants filed a Chapter 13 bankruptcy listing the appellees, La. Secretary of Revenue & Taxation and the United States of America, as creditors. The plan that Appellants filed sought...

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