In re Lohr

Discharge - Tax debt was "provided for by the plan," as required for it to be discharged on completion of debtor's plan payments.

A Chapter 13 debtor's property tax debt to the tax collector was "provided for by the plan," as required for the debt to be discharged upon completion of the debtor's plan payments. The plan provided that the tax collector would be paid in full over the life of the plan in graduated monthly installments, together with interest at the rate applicable to each of the debtor's obligations to the tax collector. It was immaterial that, as a result of the parties' mistaken belief that one of the proofs of claim filed by the tax collector was included in an earlier proof of claim, one of these claims was designated as an "allowed claim not receiving distribution," and that debtor's payments under the plan were insufficient to satisfy the full amount of his prepetition debt to the tax collector.