Legal Opinion
In Re Lybrand
United States Bankruptcy Court, W.D. Arkansas
Decided March 9, 2006No. 6:04-bk-78412PublishedCited by 2 opinions
1Opinion of the Court
ORDER
JAMES G. MIXON, Bankruptcy Judge.
On this date, the Court considers the objection to confirmation of plan filed by the United States of America, by and through its agency, the Internal Revenue Service (“IRS”), on June 13, 2005, and a motion to lift the automatic stay to set off a tax refund filed by the IRS on June 14, 2005. Anthony and Micki Lybrand (“Debtors”) do not object to the motion to lift the automatic stay. The issue at bar is whether the IRS may allocate a prepetition tax refund to offset the prepetition tax liability of its choice.
The proceeding before the Court is a core…
2Cases cited13 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of AmericaCourt of Appeals for the Third Circuit · 1987
- United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Sexton v. Department of Treasury (In re Sexton)United States Bankruptcy Court, W.D. Virginia · 2014
- Ewing v. United States (In Re Ewing)United States Bankruptcy Court, N.D. Georgia · 2008