UNITED STATES ON BEHALF OF I.R.S. v. NORTON

Nos. 82-1836, 82-1837.

717 F.2d 767 (1983)

UNITED STATES of America on Behalf of its Agency INTERNAL REVENUE SERVICE, Appellant, v. William H. NORTON, Carrie W. Norton, f/k/a Carrie A. Woodward, Appellees.

United States Court of Appeals, Third Circuit.

Decided September 12, 1983.


Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Wynette J. Hewett (argued), Bruce R. Ellison, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellant; Peter F. Vaira, Jr., U.S. Atty., Philadelphia, Pa., of counsel.

Mitchell W. Miller (argued), Philadelphia, Pa., for appellees.

Before ADAMS and HIGGINBOTHAM, Circuit Judges, and TEITELBAUM, District Judge.


OPINION OF THE COURT

ADAMS, Circuit Judge.

Shortly after the debtors filed a petition for an adjustment of their debts under the Bankruptcy Reform Act of 1978, hereinafter referred to as the Code, the Internal Revenue Service (IRS) retained a portion of a tax overpayment that was due the debtors. The principal issue before us in this appeal is whether this action by the IRS violated the automatic stay provisions of the Code. We hold that it does.

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