In re Rocor Intl Inc.

Pre 2005-Act: 
Pre 2005-Act
Setoff was inappropriate where IRS applied postpetition tax refunds to prepetition tax liability.
Procedural posture: 
A bankruptcy debtor was entitled to refunds for overpaid excise taxes on fuel, but the IRS retained the refunds as a setoff against excise taxes due for heavy vehicle highway use. The liquidation estate of the debtor moved for turnover of the refunds, and the IRS moved for summary judgment.
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