United States v. Midway Industrial Contractors, Inc. (In Re Midway Industrial Contractors, Inc.)

How courts have described this case

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

• IRS did not violate the automatic stay when it offset a tax liability against a tax refund on the ground that \netting\ of the obligation was not a \setoff\ within the meaning of the Code

Source: CourtListener parenthetical corpus (CC0).