Legal Opinion

Beaucage v. United States Internal Revenue Service

District Court, D. Massachusetts

Decided June 2, 2006No. 1:05-cv-12560PublishedCited by 9 opinions

1Opinion of the Court

MEMORANDUM AND ORDER ON AN APPEAL FROM THE BANKRUPTCY COURT

STEARNS, District Judge.

BACKGROUND

On December 16, 2005, Patti-Ann Beau-cage brought this appeal of a decision of the Bankruptcy Court (Hillman, J.), approving the Internal Revenue Service’s (IRS) set-off of a refund of her 2004 taxes against an accrued pre-petition tax liability. 1 The facts are not in dispute. On January 7, 2005, Beaucage filed a Chapter 7 bankruptcy petition. She listed the IRS as a creditor holding unsecured nonpriority claims for the tax years 1998, 1999, and 2000, totaling $5,452.77. 2 After initiating the…

2Cases cited7 opinions

  1. Owen v. OwenSupreme Court of the United States · 1991
  2. Garita Hotel Limited Partnership, Etc. v. Ponce Federal Bank, F.S.B.Court of Appeals for the First Circuit · 1992
  3. In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance LuongoCourt of Appeals for the Fifth Circuit · 2001
  4. Henry C. Mueller v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974
  5. Alexander v. Commissioner (In Re Alexander)United States Bankruptcy Court, W.D. Kentucky · 1998

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

3Cited by9 opinions

  1. Sexton v. Department of Treasury (In re Sexton)United States Bankruptcy Court, W.D. Virginia · 2014
  2. Jones v. Internal Revenue Service (In Re Jones)United States Bankruptcy Court, M.D. Georgia · 2006
  3. Faasoa v. Army & Air Force Exchange Service (In re Faasoa)United States Bankruptcy Court, S.D. California · 2017
  4. In Re GouldUnited States Bankruptcy Court, N.D. California · 2008
  5. In re ButtrillUnited States Bankruptcy Court, E.D. Tennessee · 2016

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

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