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§ 553(b)

Myers, In re

Ruling
Debtors could not recover setoff of debtors' tax refund as there was no improvement in thecreditor's position within the 90-day pre-petition period. (Bankr. E.D.N.C.)
Issue(s)
Setoff; Pre-petition Setoff.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on December 31, 2018 , LexisNexis #1119-069

Hurt, In re--Hurt v. United States Dep't of Housing & Urban Dev't

Ruling
Section 553(b) did not allow recovery by the trustee as there was no reduction in thedefendant's insufficiency. (Bankr. W.D. Va.)
Issue(s)
Setoff; Prepetition Setoff.

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Consumer opinion summary, case decided on December 27, 2017 , LexisNexis #0218-022

Berg, In re--Berg v. SSA

Ruling
Debtor was entitled to recover a setoff to the extent the Social Security Administrationimproved its position within the 90-day period preceding the debtor's bankruptcy filing.(Bankr. W.D. Wis.)
Issue(s)
Setoff; Prepetition Setoff; Extent Recoverable by Trustee.

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Consumer opinion summary, case decided on June 15, 2017 , LexisNexis #0717-077

Tusa-Expo Holdings Inc. v. Knoll Inc.

Ruling
Preference period payments on prepetition invoices were not avoidable but prepetition receivables were avoidable as impermissible setoffs.

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Commercial opinion summary, case decided on August 05, 2013 , LexisNexis #0813-128

Morris v. U.S. Dept. of Agric. Rural Hous. Serv. (In re Morris)

Ruling
U.S. agency ordered to turn over setoff of tax refund only to extent it improved its position in preference period and after close of tax year.
Procedural posture

Plaintiff chapter 7 debtor filed a complaint against defendant, the U.S. Department of Agriculture Rural Housing Service (the agency), seeking to recover under 11 U.S.C.S. § 553(b) amounts set off by the agency. The debtor moved for summary judgment, seeking the return of the amount set off, while the United States moved for summary judgment seeking to return only $519.19 to the debtor.

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Consumer opinion summary, case decided on June 19, 2013 , LexisNexis #0713-058

Riley v. United States Dept of Agric. Rural Dev. (In re Riley)

Ruling
Turnover of intercepted tax refund granted as USDA RHS had improved its position during look back period and could not exercise right of setoff.
Procedural posture

Chapter 7 debtors filed a motion for summary judgment in their adversary proceeding against defendant United States, on behalf of its agency, the United States Department of Agriculture, Rural Housing Service (USDA RHS), seeking a turnover of a federal income tax refund intercepted by USDA RHS as an offset pursuant to 11 U.S.C.S. § 553(a) to monies owed by the debtors.

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Consumer opinion summary, case decided on June 07, 2012 , LexisNexis #0712-058

In re Goodman

Ruling
Retroactive Social Security Income benefits intercepted by the Social Security Administration and applied to overpayment could be recovered for the estate.
Procedural posture

Pursuant to 11 U.S.C.S. § 553(b), debtor filed a motion for turnover of Social Security Insurance (SSI) benefits in the amount of $7,414.

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Consumer opinion summary, case decided on February 17, 2012 , LexisNexis #0312-054

Ogle v. United States Dept of Agric. (In re Ogle)

Ruling
Postpetition setoff could not be recovered.
Procedural posture

The matters before the court for decision were plaintiff debtors' First Amended Complaint (FAC) in this adversary proceeding and defendant U.S. Department of Agriculture's Rural Housing Service's (RHS) Motion for Relief from Stay and Setoff in attendant "Bankr. No. 10-50113."

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Consumer opinion summary, case decided on February 14, 2011 , LexisNexis #0311-130

Comer v. United States SSA (In re Comer)

Ruling
Debtor could not recover valid setoff against tax refund by Social Security Administration.
Procedural posture

Plaintiff chapter 7 debtors filed a complaint against the United States Social Security Administration (SSA), seeking to recover, pursuant to 11 U.S.C.S. § 547 and § 553(b), a setoff by the SSA of the debtors' federal tax refund against indebtedness owed to the SSA for overpayment of Social Security benefits.

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Consumer opinion summary, case decided on April 18, 2008 , LexisNexis #0508-082