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Opinion 106

Case Name: 

In re Johnson, 36 B.R. 958 (Bankr.D.Utah)

Judge: 
Judge Clark
Date: 
Dec-12-1983
Case Number(s): 
80A-2416
Status: 

PUBLISHED

Body: 

In 1981, debtors' chapter 13 plan, which did not provide for husband's post-petition child support, was confirmed. Subsequently, ORS obtained a judgment against husband for post-petition child support and, in June 1983, attached debtors' IRS refund, from overpayment of their 1982 taxes, in payment of that judgment. At debtors' request, the court issued an order to show cause to the IRS and ORS for possibly violating the automatic stay. However, the court held that, under 11 U.S.C. § 1327(b), all property of debtors' estate that was not dedicated to their plan became debtors' property upon confirmation. Therefore, debtors' tax refund belonged solely to them when it was attached by ORS, even though debtors' case remained open. Therefore, the order to show cause was dismissed.

Internal Ref: 
Opinion 106
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