IN RE WILKERSON

Bankruptcy No. 82-00869.

22 B.R. 728 (1982)

In re Lester WILKERSON, Jr., Debtor.

United States Bankruptcy Court, E.D. Wisconsin.

September 1, 1982.


Attorney(s) appearing for the Case

Jeffrey Reitz, Law Offices of Alvin H. Eisenberg, S.C., Milwaukee, Wis., for debtor.

James Morrison, Asst. U.S. Atty., Milwaukee, Wis., and Jeffrey D. Snow, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for I.R.S.


MEMORANDUM OPINION

D.E. IHLENFELDT, Bankruptcy Judge.

In this ordinary chapter 13 case, a novel question has arisen.1 It involves the tension between the provisions of the Bankruptcy Code and 26 U.S.C. § 6402, which requires the Internal Revenue Service, upon receiving notice from a State, to turn over so much of a tax refund as is necessary to satisfy the taxpayer's obligation to the State for past-due support. Section...

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