- 11 U.S.C.
United States v. Martinez
Mar
07
2007
Ruling
IRS granted relief from stay to setoff tax refunds against tax liabilities.
Procedural posture
Movant IRS appealed the decision that permitted it to setoff respondent debtors'federal income tax refunds against prepetition taxes, but only against priority obligations. The district court remanded the matter to provide the court an opportunity to delineate the facts considered in limiting the setoff to the IRS's priority claim.
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Court
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