United States v. Gould (In re Gould)
Feb
11
2009
Ruling
Bankruptcy court erred in denying IRS relief from stay to set off prepetition tax payments against prepetition liabilities.
Procedural posture
The Internal Revenue Service (IRS) sought relief from stay under 11 U.S.C.S. § 362(d)(1), (2), in order to set off the prepetition tax payments of appellee debtor against his prepetition tax liabilities under I.R.C. § 6402(a), 11 U.S.C.S. § 553. Appellant United States, on behalf of the IRS, challenged the U.S. Bankruptcy Court for the Northern District of California's order denying its motion for relief from stay.
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Court
:
Judge or Jurisdiction information not available