Legal Opinion
In Re Lawson
United States Bankruptcy Court, D. Idaho
Decided September 26, 1995No. 19-40223PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
ALFRED C. HAGAN, Bankruptcy Judge.
Presently before the Court is the Internal Revenue Service’s (IRS) motion for relief from the Code § 362 automatic stay to offset a tax refund owed to the Debtors.
Factual Background
Gary Lawson and Linda Lawson (the “Debtors”) filed their petition for relief under chapter 13 of Title 11 of the United States Code on February 10, 1995.
On the date the petition was filed, the Debtors owed the IRS $24,517.99 in taxes and penalties for 1993 and 1994. Of this amount, only $2,923.92 is general unsecured debt. The remainder is either secured or…
2Cases cited11 opinions
- United States of America on Behalf of Its Agency Internal Revenue Service v. William H. Norton, Carrie W. Norton, F/k/a Carrie A. WoodwardCourt of Appeals for the Third Circuit · 1983
- In Re De Laurentiis Entertainment Group Inc., a Delaware Corporation, Debtor. Carolco Television Inc. v. National Broadcasting Co.Court of Appeals for the Ninth Circuit · 1992
- In Re Cascade Roads, Inc., Debtor. United States of America v. Peter H. Arkison, TrusteeCourt of Appeals for the Ninth Circuit · 1994
- In the Matter of the Bohack Corporation, Debtor-In-Possession. The Bohack Corporation v. Borden, Inc.Court of Appeals for the Second Circuit · 1979
- In Re Braniff Airways, Inc.United States Bankruptcy Court, N.D. Texas · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re Nuclear Imaging Systems, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 2000
- In Re MooreUnited States Bankruptcy Court, D. Oregon · 1996
- In Re LazarUnited States Bankruptcy Court, N.D. Ohio · 1998
- In Re SedlockUnited States Bankruptcy Court, N.D. Ohio · 1998
- Ewing v. United States (In Re Ewing)United States Bankruptcy Court, N.D. Georgia · 2008
1 more not listed; retrieve them via the Exa API.