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Full-Text Articles in Law
United States V. White, 365 B.R. 457, Robert Griswold
United States V. White, 365 B.R. 457, Robert Griswold
Bankruptcy Research Library
(Excerpt)
In U.S. v. White, 365 B.R. 457 (Bankr. M.D. Pa. 2007), the U.S. Bankruptcy Court for the Middle District of Pennsylvania addressed the issue of whether the Internal Revenue Service (“IRS”) may setoff the entire pre-petition debt against pre-petition claims that have been declared exempt, or whether the IRS is only allowed to setoff up to the amount of the priority claim. The court held that the IRS may setoff the entire debt and is not limited to the amount of the priority claim.
The proper treatment of the IRS’ setoff right in bankruptcy is unclear because of …
Individual Voluntary Arrangements: A "Fresh Start" For Salaried Consumer Debtors In England And Wales?, Adrian Walters
Individual Voluntary Arrangements: A "Fresh Start" For Salaried Consumer Debtors In England And Wales?, Adrian Walters
Adrian J Walters
No abstract provided.
A Step-By-Step Guide To Chapter 7 Consumer Bankruptcy In Arkansas From The Debtor's Perspective, Timothy R. Tarvin
A Step-By-Step Guide To Chapter 7 Consumer Bankruptcy In Arkansas From The Debtor's Perspective, Timothy R. Tarvin
Timothy R Tarvin