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IN RE EALY

No. 08-6031.

396 B.R. 20 (2008)

In re Mark Anthony EALY, Sr., Debtor. Internal Revenue Service, Creditor-Appellant, v. Mark Anthony Ealy, Sr., Debtor-Appellee.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Filed: November 5, 2008.

Attorney(s) appearing for the Case

Daniel Applegate, Dist. of Columbia, for appellant.

Stephen Wade Parker, Hot Springs, AR, for appellee.

Before KRESSEL, Chief Judge, SCHERMER and McDONALD, Bankruptcy Judges.

SCHERMER, Bankruptcy Judge.

The Internal Revenue Service ("Creditor") appeals the bankruptcy court's1 order denying relief from the automatic stay of 11 U.S.C. § 362 to offset a post-petition tax refund and a post-petition stimulus payment owed to Debtor Mark Anthony Ealy, Sr. ("Debtor") against a post-petition tax liability of the Debtor to the Creditor. We must dismiss the appeal as moot.

BACKGROUND

The Debtor...

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