- 11 U.S.C.
Williamson v. Sherlock (In re Sherlock)
Sep
11
2008
Ruling
Bankruptcy court properly declined to apply marshaling doctrine to collect prepetition income tax refund offset by IRS.
Procedural posture
Chapter 7 trustee sought review of a decision of a bankruptcy court, which declined to apply the doctrine of marshaling to collect the pre-petition portion of appellee debtors'income tax refund that was offset by the Internal Revenue Service (IRS).
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Court
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