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IN RE VARGAS

No. 03-37398.

342 B.R. 762 (2006)

In re Andres/Laura VARGAS, Debtors.

United States Bankruptcy Court, N.D. Ohio.

April 17, 2006.

Attorney(s) appearing for the Case

Gordon R. Barry, Toledo, OH, for debtors.

Anthony B. DiSalle, Toledo, OH, for trustee.

DECISION AND ORDER

RICHARD L. SPEER, Bankruptcy Judge.

This cause is before the Court after a Hearing on the Debtors' Motion for the Internal Revenue Service ("IRS") to Turnover Debtors' 2001 Tax Refund; and the Debtors' Objection to the Motion for Relief from Stay filed by the IRS. Both these Motions were heard at the same time as they involved one overall issue for resolution: may the IRS setoff, pursuant 11 U.S.C. § 553, a prepetition tax...

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