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IN RE EALY

No. 4:05-BK-10181.

392 B.R. 408 (2008)

In re Mark Anthony EALY, Sr., Debtor.

United States Bankruptcy Court, E.D. Arkansas, Little Rock Division.

August 11, 2008.

Attorney(s) appearing for the Case

Jack W. Dickerson, Stephen Wade Parker, Dickerson Law Firm, Hot Springs, AR, for Debtor.

MEMORANDUM OPINION

RICHARD D. TAYLOR, Bankruptcy Judge.

Before the court is the Motion to Modify Stay to Permit Setoff of Tax Overpayment [the Motion] filed by the Internal Revenue Service [IRS] on May 21, 2008. A hearing was held on June 18, 2008. The parties appeared through their attorneys; the debtor also appeared. The IRS alleges that it has a right to set off mutual postpetition obligations and seeks...

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