MEMORANDUM AND ORDER
HANNUM, District Judge.
The Internal Revenue Service (IRS) has appealed two orders of the Bankruptcy Court entered on December 4, 1981, which directed that the IRS turn over to the debtors herein $737.97 which represented a portion of a tax refund that had been retained by the IRS on account of the debtors' pre-petition tax liability. The Court below held that the retainage was a setoff in violation of the Bankruptcy Code's "automatic...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.