HAL, Inc. v. United States (In Re HAL, Inc.)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
JONES, Bankruptcy Judge:
SUMMARY
The chapter 11 debtor made prepetition overpayments of excise taxes to the IRS. The United States filed a motion for relief from the automatic stay, seeking permission to use the overpayments to offset debts owed by debtor to other federal agencies. The bankruptcy court, holding that all federal government agencies are a single entity for purposes of setoff, granted the motion. We affirm.
I. FACTS
On September 21, 1993, Hawaiian Airlines, along with related entities HAL, Inc. and West Maui Airport, Inc. (collectively referred to as “Debtors”) filed chapter…
2Cases cited28 opinions
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- United States v. Munsey Trust Co.Supreme Court of the United States · 1947
- Studley v. Boylston National BankSupreme Court of the United States · 1913
- Cherry Cotton Mills, Inc. v. United StatesSupreme Court of the United States · 1946
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