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United States v. White

United States v. White

Ruling
Bankruptcy court erred in holding that IRS setoff rights were limited to amount of priority claim.
Procedural posture

Appellant IRS appealed from an order issued by the bankruptcy court, which held that appellee, debtors, automatic stay should be modified to permit the IRS to exercise its setoff rights against the refund of $3,148.00 to the extent of the priority claim of $1,780.52, and denied relief from stay for the excess amount. The case implicated 11 U.S.C. §§ 522 and 553.

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opinion summary, case decided on February 28, 2007 , LexisNexis #0507-055