Legal Opinion

United States of America on Behalf of Its Agency Internal Revenue Service v. William H. Norton, Carrie W. Norton, F/k/a Carrie A. Woodward

Court of Appeals for the Third Circuit

Decided September 12, 1983No. 82-1836, 82-1837PublishedCited by 248 opinions

1Opinion of the Court

OPINION OF THE COURT

ADAMS, Circuit Judge.

Shortly after the debtors filed a petition for an adjustment of their debts under the Bankruptcy Reform Act of 1978, hereinafter referred to as the Code, the Internal Revenue Service (IRS) retained a portion of a tax overpayment that was due the debtors. The principal issue before us in this appeal is whether this action by the IRS violated the automatic stay provisions of the Code. We hold that it does.

I

On October 2, 1980, William and Carrie Norton, the appellees filed a petition for an adjustment of their debts under Chapter 13 of the Code. In their…

2Cases cited20 opinions

  1. United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
  2. Cumberland Glass Manufacturing Co. v. De Witt & Co.Supreme Court of the United States · 1915
  3. Latrobe Steel Co. v. United Steelworkers of AmericaCourt of Appeals for the Third Circuit · 1976
  4. United States v. Spectro Foods Corporation, a CorporationCourt of Appeals for the Third Circuit · 1976
  5. In Re AsheCourt of Appeals for the Third Circuit · 1982

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3Cited by248 opinions

  1. In Re Fred J. Szostek, Denise M. SzostekCourt of Appeals for the Third Circuit · 1989
  2. Lee v. SchweikerCourt of Appeals for the Third Circuit · 1984
  3. Harris v. City of PhiladelphiaCourt of Appeals for the Third Circuit · 1995
  4. Wagner v. Ivory (In Re Wagner)United States Bankruptcy Court, E.D. Pennsylvania · 1987
  5. 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

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

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