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Legal Opinion

In Re Norton

United States Bankruptcy Court, E.D. Pennsylvania

Decided December 4, 1981No. 19-11695PublishedCited by 21 opinions

1Opinion of the Court

OPINION

EMIL F. GOLDHABER, Bankruptcy Judge:

The issue at bench is whether the debtors are entitled to the release of a tax refund due them which is being retained by the Internal Revenue Service (“the IRS”) on account of a prior tax liability. We conclude that the debtors are entitled to that refund because (1) the debtors’ chapter 13 plan has been confirmed and the IRS is bound by the terms of that plan which provides for the payment by the debtors of the IRS’s pre-petition claim in full over the life of the plan and (2) the retention of the tax refund was a setoff by the IRS of a…

2Cases cited6 opinions

  1. In Re Fidelity Mortgage Investors, Debtor. Fidelity Mortgage Investors, Applicant-Appellee v. Camelia Builders, Inc.Court of Appeals for the Second Circuit · 1977
  2. George P. Baker, Trustees of the Property of Penn Central Transportation Company v. National City Bank of ClevelandCourt of Appeals for the Sixth Circuit · 1975
  3. United States v. Christie Industries, Inc. Edwin C. Christie. Appeal of Edwin C. ChristieCourt of Appeals for the Third Circuit · 1972
  4. Miller v. Savings Bank of Baltimore (In Re Miller)United States Bankruptcy Court, D. Maryland · 1981
  5. Abt v. Household Finance Co. (In Re Abt)United States Bankruptcy Court, E.D. Pennsylvania · 1980

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3Cited by21 opinions

  1. 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
  2. Miller v. Savings Bank of Baltimore (In Re Miller)District Court, D. Maryland · 1982
  3. In Re FisherUnited States Bankruptcy Court, D. Kansas · 1983
  4. In Re Charter First Mortgage, Inc.United States Bankruptcy Court, D. Oregon · 1984
  5. Lindsey v. Cryts (In Re Cox Cotton Co.)District Court, E.D. Arkansas · 1982

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

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