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IN RE MITCHELL

Bankruptcy No. BK-86-7940-A, Adv. No. 88-157.

101 B.R. 278 (1988)

In re Dale E. MITCHELL, Debtor. Dale E. MITCHELL, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Oklahoma.

December 5, 1988.

Attorney(s) appearing for the Case

Gretchen Harris, Andrews Davis Legg Bixler Milsten & Price, Oklahoma City, Okl., for debtor/plaintiff.

William S. Price, U.S. Atty., Oklahoma City, Okl., for defendant.

MEMORANDUM OF DECISION

RICHARD L. BOHANON, Chief Judge.

The debtor-plaintiff brought his complaint seeking (1) to require that the IRS marshall assets by proceeding first against plaintiff's former employer for collection of income taxes that were not withheld; and (2) for damages caused by the IRS violating the automatic stay when it applied a refund against defendant's tax liability.

The IRS has moved for summary judgment.

The undisputed...

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