In Re Pleasant
United States Bankruptcy Court, N.D. Illinois
1Opinion of the Court
MEMORANDUM OPINION
JOHN D. SCHWARTZ, Bankruptcy Judge.
This matter comes before the court on the motion filed by the Internal Revenue Service (“IRS”) to annul the automatic stay in the bankruptcy case of Frederick Pleasant (“Debtor”). The IRS seeks to offset a debt owed by the Debtor to the IRS with a claim by the Debtor against the IRS, pursuant to § 553 of the Bankruptcy Code (11 U.S.C. §§ 101, et seq.). For the reasons set forth herein, the motion will be granted.
The Court has jurisdiction over this proceeding pursuant to 28 U.S.C. § 1334(b) and Internal Operating Procedure 15(a) of the…
2Cases cited16 opinions
- Albany Partners, Ltd. v. Westbrook (In Re Albany Partners, Ltd.)Court of Appeals for the Eleventh Circuit · 1984
- In the Matter of Charles Holtkamp and Holtkamp Farms, Inc., Debtors-Appellants. Charles Holtkamp and Holtkamp Farms, Inc. v. Ronald E. LittlefieldCourt of Appeals for the Seventh Circuit · 1982
- In Re ContiUnited States Bankruptcy Court, E.D. Virginia · 1985
- Izzarelli v. Rexene Products Co. (In Re Rexene Products Co.)United States Bankruptcy Court, D. Delaware · 1992
- Braniff Airways, Inc. v. Exxon Co.Court of Appeals for the Fifth Circuit · 1987
11 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Sexton v. Department of Treasury (In re Sexton)United States Bankruptcy Court, W.D. Virginia · 2014
- Hoaas v. GriffithsSouth Dakota Supreme Court · 2006
- In Re Mayslake Village-Plainfield Campus, Inc.United States Bankruptcy Court, N.D. Illinois · 2010
- Miller v. United StatesDistrict Court, W.D. Wisconsin · 2010
- In Re TewellUnited States Bankruptcy Court, N.D. Illinois · 2006
10 more not listed; retrieve them via the Exa API.