Legal Opinion

Internal Revenue Service v. Ealy (In Re Ealy)

United States Bankruptcy Appellate Panel for the Eighth Circuit

Decided November 5, 2008No. 08-6031PublishedCited by 7 opinions

1Opinion of the Court

SCHERMER, Bankruptcy Judge.

The Internal Revenue Service (“Creditor”) appeals the bankruptcy court’s 1 order denying relief from the automatic stay of 11 U.S.C. § 362 to offset a post-petition tax refund and a post-petition stimulus payment owed to Debtor Mark Anthony Ealy, Sr. (“Debtor”) against a post-petition tax liability of the Debtor to the Creditor. We must dismiss the appeal as moot.

BACKGROUND

The Debtor filed a petition for relief under Chapter 13 of the Bankruptcy Code on January 6, 2005. The Court confirmed the Debtor’s Chapter 13 plan which provided for payment of the Creditor’s…

2Cases cited6 opinions

  1. Church of Scientology of California v. United StatesSupreme Court of the United States · 1992
  2. Mills v. GreenSupreme Court of the United States · 1895
  3. Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
  4. Williams v. Citifinancial Mortgage Co. (In Re Williams)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2001
  5. Van Iperen v. Production Credit Ass'n of Worthington-Slayton BranchCourt of Appeals for the Eighth Circuit · 1987

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3Cited by7 opinions

  1. United States v. Gould (In Re Gould)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2009
  2. O & S Trucking, Inc. v. Mercedes Benz Financial Services USA (In re O & S Trucking, Inc.)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2015
  3. In re PughUnited States Bankruptcy Court, E.D. Wisconsin · 2014
  4. Powers v. Odyssey Capital Group, LLC (In Re Mesaba Aviation, Inc.)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2009
  5. Colleen Powers v. Odyssey Capital Group, LLCUnited States Bankruptcy Appellate Panel for the Eighth Circuit · 2009

2 more not listed; retrieve them via the Exa API.

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