Legal Opinion

United States v. Carey (In Re Wade Cook Financial Corp.)

United States Bankruptcy Appellate Panel for the Ninth Circuit

Decided September 24, 2007No. BAP No. WW-06-1279-DRS, Bankruptcy No. 02-25434-TTG, Adversary No. 06-01133-TTGPublishedCited by 20 opinions

1Opinion of the Court

OPINION

DUNN, Bankruptcy Judge.

The appellant, the United States, on behalf of its agency, the Internal Revenue Service (“IRS”), appeals several orders entered by the bankruptcy court in connection with a summary judgment motion by the appellee, Diana K. Carey, the chapter 11 trustee (the “trustee”). 2

This appeal arises out of a dispute between the IRS and the trustee as to whether the IRS may assert its right to set off certain prepetition tax liabilities of the debtors, Wade Cook Financial Corporation (“WCFC”) and Stock Market Institute of Learning, Inc. (“SMIL”), against an approximate $2…

2Cases cited62 opinions

  1. United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
  2. Pennsylvania Department of Public Welfare v. DavenportSupreme Court of the United States · 1990
  3. Amerisourcebergen Corporation v. Dialysist West, Inc.Court of Appeals for the Ninth Circuit · 2006
  4. United States v. DalmSupreme Court of the United States · 1990
  5. Reiter v. CooperSupreme Court of the United States · 1993

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3Cited by20 opinions

  1. United States v. Gould (In Re Gould)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009
  2. Youkelsone v. Washington Mutual, Inc. (In Re Washington Mutual, Inc.)United States Bankruptcy Court, D. Delaware · 2009
  3. Tenderloin Health v. Bank of the WestCourt of Appeals for the Ninth Circuit · 2017
  4. Gordon v. United States (In Re Sissine)United States Bankruptcy Court, N.D. Georgia · 2010
  5. Hopkins v. Frazier (In re Tews)United States Bankruptcy Court, D. Idaho · 2013

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