In Re Thorvund-Statland
United States Bankruptcy Court, D. Idaho
1Opinion of the Court
MEMORANDUM OF DECISION
JIM D. PAPPAS, Bankruptcy Judge.
Before the Court for disposition is a motion filed by the Internal Revenue Service (hereafter “IRS”) for relief from the automatic stay. IRS seeks permission to set off Debtor’s federal income tax refunds attributable to tax years 1989, 1990 and 1991 against her liability for income taxes for tax year 1987. The Chapter 7 Trustee objects to the motion. The relevant facts are stipulated.
Debtor filed for bankruptcy relief on June 6,1992. She filed her 1991 tax return on June 11, 1992, which showed she was entitled to a $1,974.04 refund. She…
2Cases cited8 opinions
- In Re ContiUnited States Bankruptcy Court, E.D. Virginia · 1985
- Eggemeyer v. Internal Revenue Service (In Re Eggemeyer)United States Bankruptcy Court, S.D. Illinois · 1987
- Rozel Industries, Inc. v. Internal Revenue Service (In Re Rozel Industries, Inc.)United States Bankruptcy Court, N.D. Illinois · 1990
- Runnels v. Internal Revenue Service (In Re Runnels)United States Bankruptcy Court, E.D. Texas · 1991
- United States Ex Rel. Internal Revenue Service v. Johnson (In Re Johnson)United States Bankruptcy Court, M.D. Georgia · 1991
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Aetna Casualty & Surety Co. v. LTV Steel Co. (In re Chateaugay Corp.)Court of Appeals for the Second Circuit · 1996
- In Re GlennDistrict Court, E.D. Pennsylvania · 1997
- In Re TilleryUnited States Bankruptcy Court, W.D. Arkansas · 1995
- In Re Chateaugay CorporationCourt of Appeals for the Second Circuit · 1996
- In Re LawsonUnited States Bankruptcy Court, D. Idaho · 1995
9 more not listed; retrieve them via the Exa API.