In Re Moore
United States Bankruptcy Court, D. Oregon
1Opinion of the Court
MEMORANDUM OPINION
ALBERT E. RADCLIFFE, Bankruptcy Judge.
This matter comes before the court upon the motion of the United States of America, by and through its agency, the Internal Revenue Service (IRS) for relief from stay to apply a tax refund to pre-petition tax liabilities.
BACKGROUND
The debtors filed their petition for relief pursuant to Chapter 13 of the Bankruptcy Code, herein, on April 24, 1995. On May 4, 1995, they filed their Chapter 13 plan dated May 3, 1995. The plan provides in pertinent part that the debtors shall pay the sum of $200 each month to the Chapter 13 trustee. All debts…
2Cases cited7 opinions
- United States v. Energy Resources Co.Supreme Court of the United States · 1990
- In Re Cascade Roads, Inc., Debtor. United States of America v. Peter H. Arkison, TrusteeCourt of Appeals for the Ninth Circuit · 1994
- In Re Deer Park, Inc., AKA Deer Park Ski Area, Debtor, United States Internal Revenue Service v. Creditors Committee Deer Park, Inc.Court of Appeals for the Ninth Circuit · 1993
- In Re JunesUnited States Bankruptcy Court, D. Oregon · 1987
- In Re CarterUnited States Bankruptcy Court, D. Kansas · 1991
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3Cited by5 opinions
- In Re Silver Eagle Co.United States Bankruptcy Court, D. Oregon · 2001
- In Re HoldenDistrict Court, D. Vermont · 1997
- In Re SedlockUnited States Bankruptcy Court, N.D. Ohio · 1998
- In Re LybrandUnited States Bankruptcy Court, W.D. Arkansas · 2006
- Holden v. United StatesDistrict Court, D. Vermont · 1997