Legal Opinion
Biddle v. Internal Revenue Service (In Re Biddle)
United States Bankruptcy Court, N.D. Iowa
Decided July 12, 1983No. 19-00305PublishedCited by 13 opinions
1Opinion of the Court
FINDINGS OF FACT, CONCLUSIONS OF LAW, and ORDERS Granting Motion for Summary Judgment and Denying and Dismissing Complaint
WILLIAM W. THINNES, Bankruptcy Judge.
The matter before the Court upon proper notice is the determination of whether the diversion of Debtors’ income tax overpay-ments to the State of Iowa Child Support Recovery Office by the Internal Revenue Service is a preferential transfer within the meaning of 11 U.S.C. § 547(b). The matter was submitted to the Court upon a Motion for Summary Judgment by the United States of America, which was subsequently taken under advisement. .
A…
2Cases cited15 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Bishop v. WoodSupreme Court of the United States · 1976
- Poller v. Columbia Broadcasting System, Inc.Supreme Court of the United States · 1962
10 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Stucka v. United States of America (In Re Stucka)United States Bankruptcy Court, C.D. California · 1987
- In Re David Michael Fullmer, Debtor, David Michael Fullmer v. United States of America, in Re Peggy Marie McCarty Fullmer, Debtor. Peggy Marie McCarty Fullmer v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- Stern v. Munroe (In Re Stern)United States Bankruptcy Court, D. Massachusetts · 1984
- Lyle v. Santa Clara County Department of Child Support Services (In Re Lyle)United States Bankruptcy Court, N.D. California · 2005
- Guthmiller v. North Dakota Department of Human ServicesNorth Dakota Supreme Court · 1988
8 more not listed; retrieve them via the Exa API.