In Re: Floyd W. Beam Elaine M. Beam, Debtors. Floyd W. Beam Elaine M. Beam v. Internal Revenue Service

How courts have described this case

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

• holding that section 6334 overrides a bankruptcy statute directing that the bankruptcy trustee “shall return” certain payments to the debtor in certain circumstances
• holding that section 6334 overrides a bankruptcy statute directing that the bankruptcy trustee “shall return” certain payments to the debtor in certain circumstances
• describing section 6334 as “unambiguous” in indicating “that Congress clearly intended to exclude from IRS levy only those 13 categories of property specifically-exempted in section 6334(a)”
• describing section 6334 as “unambiguous” in indicating “that Congress clearly intended to exclude from IRS levy only those 13 categories of property specifically-exempted in section 6334(a)”

Source: CourtListener parenthetical corpus (CC0).