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IN RE MOORE

Bankruptcy No. 695-61480-aer13.

200 B.R. 687 (1996)

In re Christopher L. MOORE and Ramie A. Moore, Debtors.

United States Bankruptcy Court, D. Oregon.

September 3, 1996.

Attorney(s) appearing for the Case

James Dietz, Medford, OR, for Debtors.

Jeffrey Wong, District Counsel, Internal Revenue Service, Portland, OR, for Creditor, Internal Revenue Service.

MEMORANDUM OPINION

ALBERT E. RADCLIFFE, Bankruptcy Judge.

This matter comes before the court upon the motion of the United States of America, by and through its agency, the Internal Revenue Service (IRS) for relief from stay to apply a tax refund to pre-petition tax liabilities.

BACKGROUND

The debtors filed their petition for relief pursuant to Chapter 13 of the Bankruptcy Code, herein, on April 24, 1995. On May 4, 1995, they filed their...

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