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

How courts have described this case

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

• \The Internal Revenue Code provides that the IRS has the right to setoff a taxpayer's overpayment of tax against a tax liability for prior years.\
• “The IRS’s ‘debt’ for debtor’s tax overpayment 27 accrued on December 31, 1990 at the close of the taxable year for which overpayment was made, 1990.”
• both granting postconfirmation relief from stay to permit the exercise of setoff rights
• both granting postconfirmation relief from stay to permit the exercise of setoff rights

Source: CourtListener parenthetical corpus (CC0).