District Court, E.D. Missouri October 20, 1987, Bankruptcy No. 86-02478-BSS (In re Professional Technical Services, Inc.)

MEMORANDUM AND ORDER

BARRY S. SCHERMER, Bankruptcy Judge.

INTRODUCTION

The matter before the Court is the Confirmation of the Debtor’s Plan of Reorganization. The United States of America on behalf of the Internal Revenue Service (hereinafter the “IRS”) filed a timely Objection to the Debtor’s Plan pursuant to 11 U.S.C. § 1128 and Bankruptcy Rule 3020(b)(1).