ORDER
MAHON, District Judge.
This is an appeal from an Order of the United States Bankruptcy Court for the Northern District of Texas entered November 12, 1999 granting Constance Luongo's ("Luongo") Motion for Summary Judgment. Luongo's summary judgment motion sought an Order requiring the Internal Revenue Service ("IRS") to turn over Luongo's 1997 income tax overpayment which the IRS set off against Luongo's 1993 income tax liability. This Court...
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