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IN RE CAMPBELL

Nos. 697-00269-WA1-13, Civ.A. 6:99CV0032.

242 B.R. 327 (1999)

In re Phillip CAMPBELL, and Jean Campbell, Debtors. Internal Revenue Service, Appellant, v. Phillip Campbell, and Jean Campbell, Appellees.

United States District Court, W.D. Virginia, Lynchburg Division.

August 17, 1999.

Attorney(s) appearing for the Case

Angelo Frattarelli, U.S. Dept. of Justice, Washington, DC, for I.R.S.

David Joseph Damico, Damico & Apgar, Roanoke, VA, for Jean & Phillip Campbell.

ORDER

MOON, District Judge.

This case is before the Court on the appellant's appeal of the U.S. Bankruptcy Court's confirmation of the appellees' Chapter 13 plan. Having found that a portion of the appellant's claim is nondischargeable, the Court vacates the Bankruptcy Court's Order confirming the appellees' Chapter 13 plan.

I. FACTS

The appellees ("debtors") filed a voluntary petition under Chapter 13 of the Bankruptcy Code (11...

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