United States v. Gould (In Re Gould)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
JURY, Bankruptcy Judge:
The United States of America, on behalf of the IRS, appeals the bankruptcy court’s order denying its motion for relief from stay.
The IRS sought relief from stay under § 362(d)(1) and (2) 1 in order to set off the prepetition tax payments of Anthony S. Gould (“Debtor”) against his prepetition tax liabilities under 26 U.S.C. § 6402(a) 2 and § 553.
In a published decision, In re Gould, 389 B.R. 105 (Bankr.N.D.Cal.2008), the bankruptcy court ultimately denied the IRS’s motion based on its conclusion that the IRS could not establish a right of setoff under § 553 for…
2Cases cited34 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- United States Parole Commission v. GeraghtySupreme Court of the United States · 1980
- Church of Scientology of California v. United StatesSupreme Court of the United States · 1992
- North Carolina v. RiceSupreme Court of the United States · 1971
- DeFunis v. OdegaardSupreme Court of the United States · 1974
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