MEMORANDUM DECISION DENYING MOTION FOR RELIEF FROM THE AUTOMATIC STAY
STUART M. BERNSTEIN, Bankruptcy Judge.
The United States of America (the "Government") owes a refund to the debtor Jorge Haedo ("Jorge") and his non-debtor spouse, Christina ("Christina"), for the 1994 tax year. The Government desires to set off the refund against Jorge's (and Christina's) tax liability accruing after the filing of this chapter 11 case. It moves for a declaration that...
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