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MATTER OF JOHNSON

Bankruptcy No. 91-50923.

136 B.R. 306 (1991)

In the Matter of Vivian JOHNSON, Debtor. UNITED STATES of America, on behalf of the INTERNAL REVENUE SERVICE, Movant, v. Vivian JOHNSON, Respondent.

United States Bankruptcy Court, M.D. Georgia, Macon Division.

October 23, 1991.

Attorney(s) appearing for the Case

Sam Wilson, Asst. U.S. Atty., Macon, Ga., for movant.

Richard M. Katz, Macon, Ga., for debtor.

Camille Hope, Macon, Ga., Chapter 13 Trustee.

MEMORANDUM OPINION

ROBERT F. HERSHNER, Jr., Chief Judge.

Vivian Johnson, Debtor, filed a petition under Chapter 13 of the Bankruptcy Code on March 11, 1991. The United States of America, on behalf of the Internal Revenue Service (IRS), filed a "Motion to Lift Automatic Stay to Set Off Tax Refund" on August 6, 1991. Debtor filed her response to the motion on September 23, 1991. The motion came on for hearing on September 23, 1991. The Court, having considered...

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