United States, Internal Revenue Service v. White

MEMORANDUM

CAPUTO, District Judge.

Presently before the Court is an appeal from an order issued by the United States Bankruptcy Court for the Middle District of Pennsylvania in the above-entitled matter. For the reasons stated below, the order of the Bankruptcy Court will be modified and Appellant’s motion requesting relief from the automatic stay will be granted. Appellant will be permitted to setoff the entire amount of the Appellees’ 2003 income tax refund against Appellees’ prior tax liabilities.

The Court has jurisdiction over this matter pursuant to 28 U.S.C. § 158(a)(1), which provides…