Legal Opinion
United States v. Reynolds
Court of Appeals for the Fourth Circuit
Decided June 17, 1985No. Nos. 84-1545(L), 84-1581PublishedCited by 35 opinions
1Opinion of the Court
SPROUSE, Circuit Judge:
The Internal Revenue Service appeals from a judgment of the district court, 38 B.R. 725, affirming the bankruptcy court’s ruling that the IRS had violated the automatic stay1 imposed in the Chapter 132 bankruptcy proceeding of George E. and Sue S. Reynolds by “freezing” or retaining an income tax refund owed to the Reyn-oldses. The Reynoldses owed taxes for a previous year, and the IRS had retained part of the refund for a contemplated set-off. The IRS also appeals the district court’s order requiring it to turn over the retained funds to the Reynoldses. The trustee in…
2Cases cited4 opinions
- Segal v. RochelleSupreme Court of the United States · 1966
- 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 RashUnited States Bankruptcy Court, D. Kansas · 1982
- United States v. ReynoldsDistrict Court, W.D. Virginia · 1984
3Cited by35 opinions
- In Re David Strumpf, Debtor. Citizens Bank of Maryland v. David StrumpfCourt of Appeals for the Fourth Circuit · 1994
- Williams v. American Bank of the Mid-Cities, N.A. (In Re Williams)United States Bankruptcy Court, N.D. Texas · 1986
- Pettibone Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1994
- In Re Drexel Burnham Lambert Group Inc.United States Bankruptcy Court, S.D. New York · 1990
- Inslaw, Inc. v. United States (In Re Inslaw, Inc.)District Court, District of Columbia · 1987
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