In Re Alexander

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding setoff was barred because § 1327 vests property of the estate in the debtor, and creditor did not object to confirmation
• Even if the IRS has a right of setoff at the time the petition is filed, that right is barred by the confirmation of a plan
• confirmed chapter 13 plan which provides for payment of all unsecured, non-priority tax claims binds the IRS, and subsequent to confirmation, IRS may not exercise a setoff
• “With respect to the IRS’ right of setoff, however, the court finds that such right, although existent under 11 U.S.C. § 553(1) when the Chapter 13 was filed, is now barred by the confirmation of debtors’ plan.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• United States v. Johanns
  U S Air Force Court of Military Review· 1983-10-26· cited 36×
• In Re Whitaker
  S.D. Ohio· 1994-10-20· cited 30×
• In Re Burrow
  D. Utah· 1984-01-25· cited 23×
• In Re Holder
  M.D. Tennessee· 1995-04-28· cited 21×
• In Re Warden
  D. Utah· 1984-01-25· cited 11×

Cites

4 cases in this archive are cited by this case.

• Avant v. United States
  E.D. Virginia· 1958-09-25· cited 23×
• Matter of Saxe
  S.D. New York· 1981-09-21· cited 22×
• In Re Norton
  E.D. Pennsylvania· 1981-12-04· cited 21×
• In Re Holcomb
  S.D. Ohio· 1982-03-12· cited 12×