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IN RE WHITAKER

Bankruptcy No. 94-51586.

173 B.R. 359 (1994)

In re Stephen B. WHITAKER, Shirley A. Whitaker, Debtors.

United States Bankruptcy Court, S.D. Ohio, Eastern Division.

October 20, 1994.

Attorney(s) appearing for the Case

Nicholas W. Jones, Delaware, OH, for debtors.

Frank M. Pees, Chapter 13 Trustee, Worthington, OH.

Philip L. Brady, Asst. U.S. Atty., Columbus, OH.

ORDER GRANTING MOTION TO LIFT STAY

CHARLES M. CALDWELL, Bankruptcy Judge.

The United States of America on behalf of the Internal Revenue Service ("IRS") requests relief from the automatic stay pursuant to 11 U.S.C. § 362(d) to set off a prepetition income tax refund due to the Debtors against the IRS claim filed in this case. The Debtors filed a petition for relief under chapter 13 of the Bankruptcy Code on March 22, 1994. Debtors' chapter 13...

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