Legal Opinion
In re Reed
United States Bankruptcy Court, W.D. Wisconsin
Decided October 29, 2013No. 11-17027PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM DECISION
ROBERT D. MARTIN, Bankruptcy Judge.
In this Chapter 13 case, the Internal Revenue Service (“IRS”) filed a priority unsecured tax claim of $3,238 for debtors’ 2011 income tax liability. Debtors have *566filed a federal income tax return for tax year 2012 which showed that they were due a refund in the amount of $1,287. Debtors and the IRS agree that the 2012 tax refund is a postpetition event. The IRS seeks relief from the § 862(a) stay to offset that refund against debtors’ 2011 taxes.
Bankruptcy Code § 558 provides:(a) Except as otherwise provided in this section and in sections…
2Cases cited23 opinions
- Segal v. RochelleSupreme Court of the United States · 1966
- In the Matter of Daniel J. YONIKUS and Carolyn S. Yonikus, Debtors. Appeal of Daniel J. YONIKUSCourt of Appeals for the Seventh Circuit · 1993
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
- United States of America, Acting Through the Agricultural Stabilization and Conservation Service v. Willis R. GerthCourt of Appeals for the Eighth Circuit · 1993
- Braniff Airways, Inc. v. Exxon Co.Court of Appeals for the Fifth Circuit · 1987
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3Cited by3 opinions
- Internal Revenue Service of the United States of America v. LoweDistrict Court, W.D. Texas · 2025
- Internal Revenue Service of the United States of America v. LoweDistrict Court, W.D. Texas · 2025
- Wrhel, Eric v. United States of AmericaDistrict Court, W.D. Wisconsin · 2023