Posey v. United States Department of the Treasury-Internal Revenue Service

DECISION AND ORDER

SKRETNY, District Judge.

Now before this Court is an appeal by Joseph Brunner Posey (“Posey”), plaintiff below, from an order of the Bankruptcy Court for the Western District of New York, Hon. John W. Creahan, finding that, pursuant to 11 U.S.C. § 553, the United States Department of the Treasury — Internal Revenue Service (“United States”) properly set off appellant’s 1988 tax overpayment against his 1984 income tax liability-

For the reasons set forth herein, the decision of the Bankruptcy Court is affirmed.

Jurisdiction is based upon 28 U.S.C. § 158(a).

In support of his…