IN RE BURROW

Bankruptcy No. 81A-02636.

36 B.R. 960 (1984)

In re Alan E. BURROW and Vickie Burrow, Debtors.

United States Bankruptcy Court, D. Utah.

January 25, 1984.


Attorney(s) appearing for the Case

Richard F. Bojanowski and Peter J. Kuhn, Salt Lake City, Utah, for debtors.

Duane H. Gillman, Boulden & Gillman, Salt Lake City, Utah, for standing trustee.

Robert S. Horwitz, Dept. of Justice, Washington, D.C., and Barbara Richman, Asst. U.S. Atty., Salt Lake City, Utah, for I.R.S.


MEMORANDUM OPINION

GLEN E. CLARK, Bankruptcy Judge.

INTRODUCTION

This Chapter 13 case requires the court to decide whether the Internal Revenue Service (IRS) violated the automatic stay by its post-confirmation retention of debtors' tax refund for a tax year which began and ended post-petition, and, if so, whether sovereign immunity shields the IRS from civil contempt liability, and, if not, whether compensatory and coercive remedies are appropriate...

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