Legal Opinion
In Re Stienes
United States Bankruptcy Court, D. New Jersey
Decided July 31, 2002No. 19-12117PublishedCited by 5 opinions
1Opinion of the Court
LETTER OPINION
JUDITH H. WIZMUR, Bankruptcy Judge.
Dear Counsel:
The debtors seek the release of their 2001 tax refund in the amount of $8,512.00 from the Internal Revenue Service (“IRS”), which is holding their refund as a setoff against other tax liabilities. The IRS cross-moves for relief from the automatic stay to exercise its setoff rights against the debtors’ pre-petition tax liabilities.
The debtors filed a Chapter 13 petition on March 27, 2002. The IRS filed a secured proof of claim for unpaid income taxes for the years of 1995, 1996, and 1997, secured by all of the debtors’ right, title…
2Cases cited9 opinions
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
- 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
- Blanton v. Prudential-Bache Securities, Inc. (In Re Blanton)United States Bankruptcy Court, E.D. Virginia · 1989
- In Re WhitakerUnited States Bankruptcy Court, S.D. Ohio · 1994
- Matter of HazeltonUnited States Bankruptcy Court, E.D. Michigan · 1988
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3Cited by5 opinions
- Sexton v. Department of Treasury (In re Sexton)United States Bankruptcy Court, W.D. Virginia · 2014
- In Re Garden Ridge Corp.United States Bankruptcy Court, D. Delaware · 2006
- In Re CzyzkUnited States Bankruptcy Court, D. New Jersey · 2003
- National Hydro-Vac Industrial Services, L.L.C. v. Federal Signal Corp. (In Re National Hydro-Vac Industrial Services, L.L.C.)United States Bankruptcy Court, E.D. Arkansas · 2004
- Katz v. FM Construction Group, LLCUnited States Bankruptcy Court, D. New Jersey · 2023