v. United States, 376 U.S. 358, 84 S.Ct. 906, 11 L.Ed.2d 772 (1964). In Bruning, the Supreme Court held that personal liability for tax debts survives the bankruptcy. Id. at 361, 84 S.Ct. at 908. The Court also reasoned that post-petition interest accrues on nondischargeable tax debts. Id. at 363, 84 S.Ct. at 909. The reasoning behind this decision is that Congress did not intend to remove personal liability for interest on nondischargeable debts even though the estate may not be liable. Id. at 362-63, 84 S.Ct. at 908-09. Other courts have applied the rule that debtors are personally liable for post-petition interest on nondischargeable tax debts to nondischargeable student loan debts. See, e.g., Leeper v. Pennsylvania Higher Education Assistance Agency, 49 F.3d 98 (3rd Cir.1995) (<HOLDING>); In re Shelbayah, 165 B.R. 332, 337
holding that child support arrearages may not be included in a chapter 13 plan holding that in a chapter 7 case postpetition interest on a nondischargeable tax claim is also nondischargeable holding that provision in chapter 13 plan discharging postpetition interest on a student loan is binding on creditor under theory of res judicata where objection was not raised prior to plan confirmation and confirmation order was not appealed holding that interest may accrue on nondischargeable student loans throughout the duration of a chapter 13 plan holding that the conversion of a chapter 7 petition to a chapter 13 petition was not final until the plan itself was approved