Legal Opinion
Addison v. United States Department of Agriculture (In re Addison)
United States Bankruptcy Court, W.D. Virginia
Decided July 13, 2015No. CASE NO. 14-71321; ADVERSARY PROCEEDING NO. 15-07002PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OPINION
Paul M. Black, UNITED STATES BANKRUPTCY JUDGE
The matters presently before this Court are ones which have divided other courts. Succinctly put, does the automatic stay of 11 U.S.C. § 362(a) apply to the federal Treasury Offset Program (“T.O.P.”), where the federal government seeks to offset a non-tax debt owed by the debtor to a federal agency against a federal income tax refund owed to the debtor? If so, can the debtor claim an exemption in that refund which trumps the government’s right of offset? For the reasons set forth below, this Court will follow the path of Sexton v.…
2Cases cited24 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
- Pauley v. BethEnergy Mines, Inc.Supreme Court of the United States · 1991
19 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Matthew Copley v. United StatesCourt of Appeals for the Fourth Circuit · 2020
- Benson v. United States (In re Benson)United States Bankruptcy Court, W.D. Virginia · 2017
- In re ButtrillUnited States Bankruptcy Court, E.D. Tennessee · 2016
- Copley v. United States (In re Copley)United States Bankruptcy Court, E.D. Virginia · 2016
- Porter v. Internal Revenue Service (In re Porter)United States Bankruptcy Court, E.D. Virginia · 2016
8 more not listed; retrieve them via the Exa API.