Legal Opinion
In Re Gould
United States Bankruptcy Court, N.D. California
Decided June 12, 2008No. 19-40219PublishedCited by 5 opinions
1Opinion of the Court
AMENDED MEMORANDUM DECISION ON MOTION FOR RELIEF FROM STAY BY IRS 1
ARTHUR S. WEISSBRODT, Bankruptcy Judge.
Before the Court is the Motion by United States for Relief from Stay to Set Off Tax Refund (the “Motion”) brought by the United States of America, for itself and on behalf of the Internal Revenue Service (collectively, the “IRS”). The IRS requests that the automatic stay of Bankruptcy Code § 362 2 be modified to permit it to offset pre-petition income tax liabilities owed by debtor Anthony S. Gould (“Debtor”) against pre-petition income tax refunds 3 claimed by Debtor.
Debtor is…
2Cases cited80 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Taylor v. Freeland & KronzSupreme Court of the United States · 1992
- United States v. Security Industrial BankSupreme Court of the United States · 1982
- Owen v. OwenSupreme Court of the United States · 1991
- Kokoszka v. BelfordSupreme Court of the United States · 1974
75 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. Gould (In Re Gould)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009
- Faasoa v. Army & Air Force Exchange Service (In re Faasoa)United States Bankruptcy Court, S.D. California · 2017
- In Re GouldCourt of Appeals for the Ninth Circuit · 2010
- Anthony Gould v. United StatesCourt of Appeals for the Ninth Circuit · 2010
- Anthony Gould v. United StatesCourt of Appeals for the Ninth Circuit · 2010