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Legal Opinion

In Re Warden

United States Bankruptcy Court, D. Utah

Decided January 25, 1984No. 18-29546PublishedCited by 11 opinions

1Opinion of the Court

MEMORANDUM OPINION

GLEN E. CLARK, Bankruptcy Judge.

INTRODUCTION

This Chapter 13 case requires the court to decide whether the Internal Revenue Service (IRS) violated the automatic stay by its post-confirmation retention of debtors’ tax refund for a tax year which began pre-petition and ended post-petition, and, if so, whether sovereign immunity shields the IRS from civil contempt liability and, if not, whether compensatory and coercive remedies are appropriate.

FACTUAL AND PROCEDURAL BACKGROUND

Debtors filed a petition for relief under Chapter 13 on November 30, 1982. The Internal Revenue Service…

2Cases cited20 opinions

  1. Segal v. RochelleSupreme Court of the United States · 1966
  2. 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
  3. Wilson v. Internal Revenue Service (In Re Wilson)United States Bankruptcy Court, W.D. Arkansas · 1982
  4. In Re BurrowUnited States Bankruptcy Court, D. Utah · 1984
  5. Matter of HackneyUnited States Bankruptcy Court, D. Idaho · 1982

15 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. In Re WhitakerUnited States Bankruptcy Court, S.D. Ohio · 1994
  2. United States Ex Rel. Internal Revenue Service v. Orlinski (In Re Orlinski)United States Bankruptcy Court, S.D. Georgia · 1991
  3. In Re BurrowUnited States Bankruptcy Court, D. Utah · 1984
  4. In Re HolderUnited States Bankruptcy Court, M.D. Tennessee · 1995
  5. Holden v. United States of America (Internal Revenue Service) (In Re Holden)United States Bankruptcy Court, D. Vermont · 1999

6 more not listed; retrieve them via the Exa API.

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