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Legal Opinion

In Re Holder

United States Bankruptcy Court, M.D. Tennessee

Decided April 28, 1995No. Bankruptcy 91-07135PublishedCited by 21 opinions

1Opinion of the Court

Memorandum

GEORGE C. PAINE, II, Chief Judge.

I. Introduction

This matter is before the Court on the United States Customs Service’s (“Customs”) objection to a proposed Agreed Order between the Chapter 11 Trustee and the Internal Revenue Service (“IRS”) which compromised and settled the IRS’s claims, including the treatment of a tax refund owed by the IRS to the estate. Customs asserts a right to setoff against the IRS tax refund for prepetition debts owed by the debtor. For the reasons stated herein, the Court overrules Customs’ objection and finds that Customs waived the right to assert its…

2Cases cited58 opinions

  1. United States of America on Behalf of Its Agency Internal Revenue Service v. William H. Norton, Carrie W. Norton, F/k/a Carrie A. WoodwardCourt of Appeals for the Third Circuit · 1983
  2. Cumberland Glass Manufacturing Co. v. De Witt & Co.Supreme Court of the United States · 1915
  3. Bankr. L. Rep. P 73,372 in Re Nathan Davidovich and Amy Jill Davidovich, Debtors. Nathan Davidovich and Christine Jobin, Trustee v. Charles WeltonCourt of Appeals for the Tenth Circuit · 1990
  4. In Re Southern Industrial Banking Corporation, Debtor. Thomas Duvoisin, Liquidating Trustee, and Bank of Commerce, Intervening v. Emmett J. FosterCourt of Appeals for the Sixth Circuit · 1987
  5. In Re De Laurentiis Entertainment Group Inc., a Delaware Corporation, Debtor. Carolco Television Inc. v. National Broadcasting Co.Court of Appeals for the Ninth Circuit · 1992

53 more not listed; retrieve them via the Exa API.

3Cited by21 opinions

  1. In Re BourneUnited States Bankruptcy Court, E.D. Tennessee · 2001
  2. Quisenberry v. American State Bank (In Re Quisenberry)United States Bankruptcy Court, N.D. Texas · 2004
  3. In Re Whimsy, Inc.District Court, S.D. New York · 1998
  4. In Re Camellia Food Stores, Inc.United States Bankruptcy Court, E.D. Virginia · 2002
  5. United States, Internal Revenue Service v. WhiteDistrict Court, M.D. Pennsylvania · 2007

16 more not listed; retrieve them via the Exa API.

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