IN RE G.S. OMNI CORP.

No. 86-1065.

835 F.2d 1317 (1987)

In re G.S. OMNI CORPORATION, Debtor, James H. TURNER, Trustee for the Liquidation of G.S. Omni Corporation, Appellee, v. UNITED STATES of America; Donald T. Regan, Secretary of Treasury; Roscoe L. Egger, Jr., Commissioner of the I.R.S.; G.L. Mihlbachler, District Director of I.R.S., Appellants.

United States Court of Appeals, Tenth Circuit.

December 30, 1987.


Attorney(s) appearing for the Case

Thomas R. Lamons, Attorney, (Roger M. Olsen, Asst. Atty. Gen.; Michael L. Paup, Wynette J. Hewett, Attorneys, with him on the brief), Tax Div., Dept. of Justice, Washington, D.C., for appellants.

Maria J. Flora, Attorney, (Daniel W. Rumsey, Attorney, with her on the brief), Gorsuch, Kirgis, Campbell, Walker and Grover, Denver, Colo., for appellee.

Before McKAY, MOORE and BALDOCK, Circuit Judges.


PER CURIAM.

The Government, creditor, appeals from an order of the district court affirming a bankruptcy court decision ordering the Government to turn over to James A. Turner, trustee, tax refunds due G.S. Omni Corporation, debtor, because the Internal Revenue Service's (IRS) failure to file a timely proof of claim precluded it from exercising a right of setoff. On appeal, the Government argues that the district court and bankruptcy court erred in holding that the...

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