Legal Opinion
In Re Bourne
United States Bankruptcy Court, E.D. Tennessee
Decided March 2, 2001No. 00-21156PublishedCited by 26 opinions
1Opinion of the Court
MEMORANDUM
MARCIA PHILLIPS PARSONS, Bankruptcy Judge.
This case presents the primary question of whether the Internal Revenue Service (“IRS”) may assert a right of offset in the debtor’s tax refund which the debtor has claimed exempt. For the reasons discussed below, the court answers the question in the affirmative, disagreeing with the majority of courts which have concluded otherwise. Also considered herein is whether a right of setoff survives discharge, whether the IRS’s inadvertent violation of the automatic stay precludes setoff, and whether the IRS should be granted retroactive relief…
2Cases cited77 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
- Studley v. Boylston National BankSupreme Court of the United States · 1913
- Bankr. L. Rep. P 73,372 in Re Nathan Davidovich and Amy Jill Davidovich, Debtors. Nathan Davidovich and Christine Jobin, Trustee v. Charles WeltonCourt of Appeals for the Tenth Circuit · 1990
72 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Kerney v. Capital One Financial Corp. (In Re Sims)United States Bankruptcy Court, E.D. Tennessee · 2002
- United States v. Gould (In Re Gould)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009
- Harchar v. United States (In Re Harchar)United States Bankruptcy Court, N.D. Ohio · 2008
- Harchar v. United States (In Re Harchar)Court of Appeals for the Sixth Circuit · 2012
- In Re BaucomUnited States Bankruptcy Court, W.D. Missouri · 2006
21 more not listed; retrieve them via the Exa API.