Steven Gregory Dunmore v. United States of America, Internal Revenue Service
Court of Appeals for the Ninth Circuit
1Opinion of the Court
BYBEE, Circuit Judge:
Pro se plaintiff Steven Dunmore sued the Internal Revenue Service (“IRS,” or “Government”) in district court seeking, inter alia, refunds for his alleged overpay-ments of taxes. The IRS contended that the bankruptcy estate, and not Dunmore, owned the unscheduled claims following Dunmore’s bankruptcy. Pursuant to the parties’ stipulation, the district court transferred the matter to the bankruptcy court to permit the bankruptcy trustee to administer, and possibly abandon, the refund claims. The trustee abandoned the claims. The bankruptcy court then denied Dunmore’s…
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