Legal Opinion
Murry v. Commissioner of Internal Revenue Service (In Re Murry)
United States Bankruptcy Court, E.D. Arkansas
Decided July 24, 1981No. Bankruptcy No. LR 80-659, Adv. No. 81-367PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ARNOLD M. ADAMS, Bankruptcy Judge.
The relevant facts are that on June 27, 1980, the debtor filed a Chapter 13 plan. The debtor owes the Internal Revenue Service $360.75 for 1978 Form 1040 taxes. The Internal Revenue Service is holding a refund check to debtor in the amount of $231.20.
Debtor filed a complaint to require the Internal Revenue Service to turn over the check to plaintiff pursuant to 11 U.S.C. § 542.
The United States answered that 26 U.S.C. § 6402, while not allowing the debt to be set off, does allow the Internal Revenue Service to retain said refund check…
2Cited by14 opinions
- In Re BurrowUnited States Bankruptcy Court, D. Utah · 1984
- Matter of HackneyUnited States Bankruptcy Court, D. Idaho · 1982
- United States v. Hammett (In Re Hammett)District Court, E.D. Pennsylvania · 1983
- In Re Internal Revenue Service Liabilities & Refunds in Chapter 13 ProceedingsDistrict Court, M.D. Tennessee · 1983
- In Re TilleryUnited States Bankruptcy Court, W.D. Arkansas · 1995
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