Legal Opinion
In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance Luongo
Court of Appeals for the Fifth Circuit
Decided July 18, 2001No. 00-10475PublishedCited by 96 opinions
1Opinion of the Court
BENAVIDES, Circuit Judge:
Factual and Procedural Background
This case involves a debtor’s claim to recover an income tax overpayment for her 1997 tax year. Pursuant to 26 U.S.C. § 6402(a) of the Internal Revenue Code1 and 11 U.S.C. § 553(a) of the Bankruptcy Code,2 the Internal Revenue Service (“IRS”) setoff her overpayment against her unpaid 1993 tax liability, a liability which had been discharged under § 727 of the Bankruptcy Code. After the setoff occurred, the debtor moved to reopen her case, and filed amended schedules which for the first time listed her 1997 income tax overpayment as an…
2Cases cited42 opinions
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Owen v. OwenSupreme Court of the United States · 1991
- Kokoszka v. BelfordSupreme Court of the United States · 1974
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
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3Cited by96 opinions
- United States v. BondCourt of Appeals for the Second Circuit · 2014
- Diamond v. United StatesUnited States Court of Federal Claims · 2014
- In Re: Gordon Sel-Way, Inc., Debtor. Gordon Sel-Way, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2001
- United States v. Gould (In Re Gould)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009
- Matthew Copley v. United StatesCourt of Appeals for the Fourth Circuit · 2020
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