Goldman
Goldman v. United States (In re Schield)
Opinion
Lead Opinion
Lax, J.
MEMORANDUM AND ORDER ON TRUSTEE’S MOTION FOR SUMMARY JUDGMENT AND IRS’ MOTION FOR DETERMINATION THAT TAX OVERPAYMENT IS NOT PROPERTY OF THE ESTATE, OR ALTERNATIVELY, FOR RELIEF FROM STAY TO EFFECT AND APPROVE SETOFF
Introduction and Procedural Background
Amy L. Goldman, Chapter 7 Trustee in the above-captioned case (“Trustee”), commenced an adversary proceeding against the Internal Revenue Service seeking to recover the value of a tax overpayment that has been retained by the IRS. The complaint stated two causes of action: one under 11 U.S.C. § 549 for recovery of an unauthorized post-petition transfer of property of the estate and one under 11 U.S.C. § 547 /548 for avoidance of preferential/fraudulent transfer. The trustee filed a motion for summary judgment on the cause of action under Section 549. The IRS responded to the motion for summary judgment and, in addition, filed a motion seeking a “determination that [the] tax overpayment is not property of the estate, or alternatively, relief from stay to effect and approve setoff of tax overpayment for 1997 against debtor’s pre-petition income tax liability for 1995.”