Legal Opinion
In Re Burrow
United States Bankruptcy Court, D. Utah
Decided January 25, 1984No. 19-20438PublishedCited by 23 opinions
1Opinion of the Court
MEMORANDUM OPINION
GLEN E. CLARK, Bankruptcy Judge.
INTRODUCTION
This Chapter 13 case requires the court to decide whether the Internal Revenue Service (IRS) violated the automatic stay by its post-confirmation retention of debtors’ tax refund for a tax year which began and ended post-petition, and, if so, whether sovereign immunity shields the IRS from civil contempt liability, and, if not, whether compensatory and coercive remedies are appropriate.
FACTUAL AND PROCEDURAL BACKGROUND
Debtors filed a petition for relief under Chapter 13 on August 17, 1981. Debtors’ statement of affairs listed a…
2Cases cited24 opinions
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- McComb v. Jacksonville Paper Co.Supreme Court of the United States · 1949
- 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
- Allied Materials Corporation v. Superior Products Company, Inc.Court of Appeals for the Tenth Circuit · 1980
19 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- In Re ContiUnited States Bankruptcy Court, E.D. Virginia · 1985
- In Re ShaferUnited States Bankruptcy Court, D. Kansas · 1986
- Utah State Credit Union v. Skinner (In Re Skinner)District Court, D. Utah · 1988
- Kiker v. United States Ex Rel. Internal Revenue Service (In Re Kiker)United States Bankruptcy Court, N.D. Georgia · 1988
- United States v. SabinoCourt of Appeals for the Sixth Circuit · 2001
18 more not listed; retrieve them via the Exa API.