Introducing ATLASLearn more
Legal Opinion

Holden v. United States of America (Internal Revenue Service) (In Re Holden)

United States Bankruptcy Court, D. Vermont

Decided July 21, 1999No. 19-10010PublishedCited by 17 opinions

1Opinion of the Court

MEMORANDUM OF DECISION HOLDING IRS ACTIONS IN VIOLATION OF AUTOMATIC STAY AND IN CONTEMPT OF CHAPTER 13 PLAN CONFIRMATION ORDER

FRANCIS G. CONRAD, Bankruptcy Judge.

Debtors claim that IRS violated the automatic stay and plan confirmation order when it placed an administrative freeze on their tax refund. We hold 1 that IRS violated §§ 362(a)(3) and (6) of the Bankruptcy Code, and that IRS acted in contempt of the Chapter 13 plan confirmation order when it froze Debtors’ tax refund.

FACTUAL 2 AND PROCEDURAL HISTORY

Debtors filed a Chapter 13 petition on May 23, 1996. Their petition listed a 1992…

2Cases cited31 opinions

  1. Lyng v. Northwest Indian Cemetery Protective Assn.Supreme Court of the United States · 1988
  2. Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
  3. TranSouth Financial Corp. v. Sharon (In Re Sharon)Bankruptcy Appellate Panel of the Sixth Circuit · 1999
  4. In Re Prudential Lines Inc.Court of Appeals for the Second Circuit · 1991
  5. Riddle v. Aneiro (In Re Aneiro)United States Bankruptcy Court, S.D. California · 1987

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

3Cited by17 opinions

  1. Barbosa v. SolomonCourt of Appeals for the First Circuit · 2000
  2. Padilla v. GMAC Mortgage Corp. (In Re Padilla)United States Bankruptcy Court, E.D. Pennsylvania · 2008
  3. In Re NottUnited States Bankruptcy Court, M.D. Florida · 2000
  4. United States v. HarcharDistrict Court, N.D. Ohio · 2007
  5. Montclair Property Owners Ass'n v. Reynard (In Re Reynard)United States Bankruptcy Court, E.D. Virginia · 2000

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

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API