MEMORANDUM KEITH M. LUNDIN, Chief Judge. The issue in these Chapter 13 cases is: What happens at dismissal to funds held by the trustee in a confirmed Chapter 13 case 11 U.S.C. 349(b)(3) provides the answer: Absent court order otherwise, undistributed funds must be returned to the debtor at dismissal after confirmation. The following are findings of fact and conclusions of law. FED. R. BANKR.P. 7052. I. FACTS There are no disputed facts. 1 These debtors confirmed Chapter 13 plans during...
MEMORANDUM OPINION MARIAN F. HARRISON, Bankruptcy Judge. This matter is before the Court upon the parties' cross-motions for partial summary judgment. The issues presented are: (1) whether the Internal Revenue Service's (hereinafter "IRS") claim for 2004 taxes is a non-dischargeable priority claim; and (2) whether an erroneous refund sent to the debtors post-petition and then returned by the debtors to the IRS is property of the estate. 1 For the following reasons, the Court finds, as a...
