Legal Opinion
Hankerson v. United States Department of Education (In Re Hankerson)
United States Bankruptcy Court, E.D. Pennsylvania
Decided November 12, 1991No. 16-16120PublishedCited by 12 opinions
1Opinion of the Court
OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
A. INTRODUCTION
These two proceedings present the same question: may a debtor recover a setoff of a tax refund by the United States Internal Revenue Service (“the IRS”), pursuant to 31 U.S.C. § 3720A(c) and 26 U.S.C. § 6402(d)(1), against a student loan obligation owed by the debtor to the United States Department of Education (“the DOE”) occurring within 90 days of the bankruptcy filing? We answer affirmatively if the IRS had authorized the refund within the 90-day period, holding that, in that situation, the debtor may avoid such a setoff under 11…
2Cases cited53 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Hoffman v. Connecticut Department of Income MaintenanceSupreme Court of the United States · 1989
- 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
- Lee v. SchweikerCourt of Appeals for the Third Circuit · 1984
48 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- In Re Thorvund-StatlandUnited States Bankruptcy Court, D. Idaho · 1993
- Johnson v. Internal Revenue Service of the Department of the Treasury of the United States (In Re Johnson)United States Bankruptcy Court, W.D. Pennsylvania · 2008
- Hankerson v. United States Department of EducationDistrict Court, E.D. Pennsylvania · 1992
- In Re LopesDistrict Court, D. Rhode Island · 1997
- In Re Lakeside Community Hospital, Inc.United States Bankruptcy Court, N.D. Illinois · 1992
7 more not listed; retrieve them via the Exa API.