United States Ex Rel. Internal Revenue Service v. Johnson (In Re Johnson)

How courts have described this case

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

• confirmed plan precludes IRS from exercising setoff right so long as IRS is adequately protected
• “Courts generally have held that the substantive right to a tax refund arises at the end of the tax year to which the refund relates.”
• “Courts generally have held that the substantive right to a tax refund arises at the end of the tax year to which the refund relates.”
• confirmed plan precludes IRS from exercising setoff right so long as IRS is adequately protected

Source: CourtListener parenthetical corpus (CC0).