Legal Opinion
In Re Matunas
United States Bankruptcy Court, D. New Jersey
Decided July 12, 2001No. 17-14277Published
1Opinion of the Court
OPINION
RAYMOND T. LYONS, Bankruptcy Judge.
This matter arises out of a motion made by the United States of America, Department of Treasury (“IRS”) which asks the court to reconsider its decision that the IRS is precluded from “seeking to collect taxes in addition to those set forth in the stipulation agreement.” In re Matunas, 261 B.R. 129 (Bankr.D.N.J.2001).
The IRS asks the court to change the classification of the debtor’s payment in excess of the liability covered by the stipulation agreement from a refund to an overpayment. They ask for this clarification so that the excess money can be…
2Cases cited6 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- Simonson v. GranquistSupreme Court of the United States · 1962
- In The Matter Of Becker's Motor Transportation, Inc.Court of Appeals for the Third Circuit · 1980
- In Re Jaylaw Drug, Inc., Debtor. Jaylaw Drug, Inc. v. United States Internal Revenue Service, and Empire National BankCourt of Appeals for the Second Circuit · 1980
- United States v. George Alvin TylerCourt of Appeals for the Ninth Circuit · 1972
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