Legal Opinion
In Re Glenn
United States Bankruptcy Court, E.D. Pennsylvania
Decided July 10, 1996No. 16-13526PublishedCited by 3 opinions
1Opinion of the Court
OPINION
DAVID A. SCHOLL, Chief Judge.
A INTRODUCTION
The instant dispute between ROY A. GLENN (“the Debtor”) and the Internal Revenue Service (“the IRS”) involves the right of the IRS to set off a $2,327 1995 federal income tax refund (“the Refund”) for a tax year which ended prior to the Debtor’s Chapter 13 filing on January 12,1996, but for which the return was neither due nor filed at the time that the Debtor’s bankruptcy case had commenced. This dispute can be resolved only by determining whether the Refund was a postpetition obligation of the IRS to the Debtor which could not be set off…
2Cases cited30 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- Segal v. RochelleSupreme Court of the United States · 1966
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
- 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
- In Re ContiUnited States Bankruptcy Court, E.D. Virginia · 1985
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3Cited by3 opinions
- Sullivan v. Clayton (In Re Clayton)United States Bankruptcy Court, E.D. Pennsylvania · 1996
- Holden v. United States of America (Internal Revenue Service) (In Re Holden)United States Bankruptcy Court, D. Vermont · 1999
- Town of Hempstead Employees Federal Credit Union v. Wicks (In Re Wicks)District Court, E.D. New York · 1997