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MATTER OF LARIMER

Adv. No. 82-0430.

27 B.R. 514 (1983)

In the Matter of Charles Monroe LARIMER and Barbara Denise Larimer, Debtors. L.D. FITZGERALD, Plaintiff, v. UNITED STATES of America on behalf of its agency INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Idaho.

February 22, 1983.

Attorney(s) appearing for the Case

Jim D. Pappas of Green, Service, Gasser & Kerl, Pocatello, Idaho, for plaintiff.

Scott A. Milburn, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM DECISION

M.S. YOUNG, Bankruptcy Judge.

Trustee seeks an order directing the Internal Revenue Service (IRS) to turnover and to pay over to trustee debtors' tax refund for the taxable year 1981 and a declaratory judgment that defendant is under an affirmative duty to turnover refunds in similar cases without requiring trustee to provide a written agreement from debtor consenting to such procedure or a court order requiring such turnover. The facts...

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