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IN RE DILLON

Bankruptcy No. 91-34971.

148 B.R. 852 (1992)

In re Robert A. DILLON, Debtor.

United States Bankruptcy Court, E.D. Tennessee.

August 18, 1992.

Attorney(s) appearing for the Case

John P. Newton, Jr., Knoxville, TN, for debtor.

Jerry G. Cunningham, U.S. Atty., Pamela G. Steele, Asst. U.S. Atty., Knoxville, TN, for the U.S. and its agency, the I.R.S.

MEMORANDUM ON DEBTOR'S MOTION FOR CONTEMPT

RICHARD S. STAIR, Jr., Bankruptcy Judge.

Before the court is a "Motion For Contempt" (Motion) filed by the debtor on January 17, 1992, by which the debtor seeks damages from the Internal Revenue Service (IRS) pursuant to Bankruptcy Code § 362(h) for a willful violation of the automatic stay. The Motion is based on the IRS's refusal to return funds it levied upon prior to commencement of the debtor's bankruptcy...

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