Legal Opinion
Alexander v. Commissioner (In Re Alexander)
United States Bankruptcy Court, W.D. Kentucky
Decided April 1, 1998No. 19-30286PublishedCited by 29 opinions
1Opinion of the Court
MEMORANDUM-OPINION
J. WENDELL ROBERTS, Bankruptcy Judge.
The Plaintiff/Debtor, Maurice Alexander (“Debtor”), filed for Chapter 7 Bankruptcy on March 5, 1997. In his Petition, Debtor claimed an exemption in his anticipated federal income tax refund for tax year 1996, in an amount of $3,450.31. Thereafter, he received notice from the Defendant, the Internal Revenue Service (the “IRS”), that it had applied, or “set-off,” the full amount of Debt- or’s 1996 refund against a dischargeable tax debt owed by Debtor for tax year 1991.
Debtor subsequently filed this Adversary Proceeding to recover from the…
2Cases cited25 opinions
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- Taylor v. Freeland & KronzSupreme Court of the United States · 1992
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
- United States of America on Behalf of Its Agency Internal Revenue Service v. William H. Norton, Carrie W. Norton, F/k/a Carrie A. WoodwardCourt of Appeals for the Third Circuit · 1983
- Cumberland Glass Manufacturing Co. v. De Witt & Co.Supreme Court of the United States · 1915
20 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance LuongoCourt of Appeals for the Fifth Circuit · 2001
- In Re BourneUnited States Bankruptcy Court, E.D. Tennessee · 2001
- United States v. Jones (In Re Jones)District Court, M.D. Alabama · 1999
- In Re BaucomUnited States Bankruptcy Court, W.D. Missouri · 2006
- In Re PaceUnited States Bankruptcy Court, W.D. Missouri · 2000
24 more not listed; retrieve them via the Exa API.