United States, Internal Revenue Service v. Offord Finance, Inc. (In Re Medina)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
VOLINN, Bankruptcy Judge.
OVERVIEW
The Internal Revenue Service (IRS) moved for relief from the automatic stay to apply by way of set-off to the debtors’ tax liability certain proceeds arising from contracts entered into between Medina Reforestation (Medina) and the United States Department of Agriculture (USDA). Appellee, Offord Financing, Inc. (Offord), which financed the debtors, claims priority to the payments against the IRS by virtue of a security interest or assignment.
BACKGROUND FACTS
The debtors, Miguel and Vicki Medina, are husband and wife. During the periods at issue, Miguel…
2Cases cited22 opinions
- Cooter & Gell v. Hartmarx Corp.Supreme Court of the United States · 1990
- United States v. JanisSupreme Court of the United States · 1976
- In Re Herbert L. HOLM, Debtor. Alan WRIGHT, Creditor-Appellee, v. Herbert L. HOLM, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 1991
- In the Matter of the Bohack Corporation, Debtor-In-Possession. The Bohack Corporation v. Borden, Inc.Court of Appeals for the Second Circuit · 1979
- Ashford v. Consolidated Pioneer Mortgage (In Re Consolidated Pioneer Mortgage)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
17 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
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- Nelson v. Siouxland Federal Credit Union (In Re Nelson)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1998
- United States v. Carey (In Re Wade Cook Financial Corp.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2007
- Gomes v. United States Trustee (In Re Gomes)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1998
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