United States Bankruptcy Court, N.D. Ohio April 13, 1990, Bankruptcy No. 588-1977 (In re Buzek)

*83FINDING AS TO APPLICATION OF COLLATERAL

HAROLD F. WHITE, Bankruptcy Judge.

On October 31, 1988, Debtor Mark J. Buzek, dba Buzek Construction Co., filed for relief under Chapter 13 of the Bankruptcy Code. On January 9, 1989, the Internal Revenue Service (IRS) filed a proof of claim for $86,514.38, representing federal taxes, interest and penalties.

The facts are not in dispute.