In Re Gould, 603 F.3d 1100 (9th Cir. 2010). · Go Syfert
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In Re Gould, 603 F.3d 1100 (9th Cir. 2010). Cases Citing This Book View Copy Cite
63 citation events (63 in the last 25 years) across 17 distinct courts.
Strongest positive: Interpipe Contracting, Inc. v. Xavier Becerra (ca9, 2018-07-30)
Treatment trajectory · 2010 → 2026 · click a year to view as-of
2010 2018 2026
Top citers, strongest first. 18 distinct citers. How cited ↗
discussed Cited as authority (rule) Interpipe Contracting, Inc. v. Xavier Becerra
9th Cir. · 2018 · confidence medium
Contractors of Am. v. City of Jacksonville, 508 U.S. 656, 666 (1993) (noting that equal protection claims derive from a discriminatory policy that impairs the rights of one entity vis-à-vis another); Sang Yoon Kim v. Holder, 603 F.3d 1100, 1104 (9th Cir. 2010) (noting that the party bringing the equal protection claim must “belong to the class of [entities] who are allegedly similarly situated to” the party).
discussed Cited as authority (rule) Gang Chen v. Jefferson Sessions (2×) also: Cited "see"
9th Cir. · 2017 · confidence medium
Kim v. Holder, 603 F.3d 1100, 1104 (9th Cir. 2010) (citation omitted).
cited Cited as authority (rule) Alfonso Guerrero Moran v. Eric Holder, Jr.
9th Cir. · 2015 · confidence medium
Sang Yoon Kim v. Holder, 603 F.3d 1100, 1102 (9th Cir.2010).
cited Cited as authority (rule) Song v. Holder
9th Cir. · 2012 · confidence medium
Kim v. Holder, 603 F.3d 1100, 1102 (9th Cir.2010).
cited Cited as authority (rule) Nansik Hwang v. Holder
9th Cir. · 2011 · confidence medium
We review de novo questions of law, Kim v. Holder, 603 F.3d 1100, 1102 (9th Cir.2010), and we deny the petition for review.
discussed Cited as authority (rule) Jin Joo Lee v. Holder (2×) also: Cited "see"
9th Cir. · 2011 · confidence medium
Kim v. Holder, 603 F.3d 1100, 1102 (9th Cir.2010).
discussed Cited as authority (rule) Byong Seol Song v. Holder (2×) also: Cited "see"
9th Cir. · 2011 · confidence medium
Kim v. Holder, 603 F.3d 1100, 1102 (9th Cir.2010).
discussed Cited as authority (rule) Ham Do Kim v. Holder (2×) also: Cited "see"
9th Cir. · 2011 · confidence medium
Kim v. Holder, 603 F.3d 1100, 1102 (9th Cir.2010).
cited Cited "see" Victor Fenesan v. William Barr
9th Cir. · 2020 · signal: see · confidence high
See Sang Yoon Kim v. Holder, 603 F.3d 1100, 1102-03 (9th Cir. 2010).
cited Cited "see" Copley v. United States of America
Bankr. E.D. Va. · 2020 · signal: see · confidence high
See Gould v. United States (In re Gould), 401 B.R. 415 , 427- 28 (B.A.P. 9th Cir. 2009), aff’d, 603 F.3d 1100 (9th Cir. 2010). with regard to the particular dispute,” our interpretive inquiry ends.
cited Cited "see" Matthew Copley v. United States
4th Cir. · 2020 · signal: see · confidence high
See Gould v. United States (In re Gould), 401 B.R. 415 , 427- 28 (B.A.P. 9th Cir. 2009), aff’d, 603 F.3d 1100 (9th Cir. 2010). 9 with regard to the particular dispute,” our interpretive inquiry ends.
cited Cited "see" Wayne Bailey, Inc.
Bankr. E.D.N.C. · 2019 · signal: see · confidence high
See In re Gould, 401 B.R. 415, 421 (B.AP. 9th Cir. 2009), afd, 603 F.3d 1100 Oth .
discussed Cited "see" In Re Jha
Bankr. N.D. Cal. · 2011 · signal: accord · confidence high
Accord In re Gould, 401 B.R. 415, 424-25 (9th Cir.BAP2009), aff'd, 603 F.3d 1100 (9th Cir.), cert. denied, — U.S.-, 131 S.Ct. 577 , 178 L.Ed.2d 415 (2010)(holding that a tax overpayment is different from a tax refund and a debtor is not entitled to a refund of a tax overpayment until the IRS under 26 U.S.C. § 6402 (a) decides to apply an overpayment to an unpaid tax liability, if permissible under applicable law).
cited Cited "see" Perez-Hernandez v. Holder
9th Cir. · 2011 · signal: see · confidence high
See Sang Yoon Kim v. Holder, 603 F.3d 1100, 1104 (9th Cir.2010).
discussed Cited "see" Goraya v. Holder
9th Cir. · 2010 · signal: see · confidence high
We must uphold the Agency’s factual finding that the asylum application was fraudulent “unless any reasonable adjudicator would be compelled to conclude to the contrary.” 8 U.S.C. § 1252 (b)(4)(B); see Sang Yoon Kim v. Holder, 603 F.3d 1100, 1102 (9th Cir.2010) (providing that the Agency’s factual findings are reviewed for substantial evidence).
discussed Cited "see, e.g." In re: Armida Castaneda Ramirez
9th Cir. BAP · 2025 · signal: see also · confidence low
Co. v. Thorpe Insulation Co. (In re Thorpe Insulation Co.), 677 F.3d 869, 880 (9th Cir. 2012); see also United States v. Gould (In re Gould), 401 B.R. 415, 421 (9th Cir. BAP 2009) 22 (stating that an appeal becomes moot when circumstances occur during the course of the appeal that render it impossible for us to grant effective relief), aff'd, 603 F.3d 1100 (9th Cir. 2010).
cited Cited "see, e.g." United States v. Copley
E.D. Va. · 2018 · signal: see also · confidence low
Va. 2006) (citing In re Larbar Corp. , 177 F.3d 439 , 447 (6th Cir. 1999) ; see also In re Gould , 401 B.R. 415 , 421 (9th Cir. BAP 2009), aff'd , 603 F.3d 1100 (9th Cir. 2010).
discussed Cited "see, e.g." Newman v. Schwartzer (In Re Newman)
9th Cir. BAP · 2013 · signal: compare · confidence low
Compare United States v. Gould (In re Gould), 401 B.R. 415 (9th Cir. BAP 2009) (fact that the debtor had spent tax refund which he was not entitled to did not make Internal Revenue Service’s appeal moot because debtor could be ordered to pay back the money), ajfd, 603 F.3d 1100 (9th Cir.2010).
Retrieving the full opinion text from the archive…
In re Anthony S. GOULD, Debtor, Anthony S. Gould, Appellant,
v.
United States of America, Appellee, and Devin Derham-Burk, Chapter 13; United States Trustee, Trustees.
09-60008.
Court of Appeals for the Ninth Circuit.
Apr 30, 2010.
603 F.3d 1100
Diarmuid F. O'scannlain, Stephen S. Trott and Richard A. Paez, Circuit Judges.
Cited by 4 opinions  |  Published

David A. Boone and Leela V. Menon, Law Offices of David A. Boone, San Jose, CA, for the appellant.

Randolph L. Hutter, Department of Justice, Tax Division, Washington DC, for the appellee.

Before: DIARMUID F. O'SCANNLAIN, STEPHEN S. TROTT and RICHARD A. PAEZ, Circuit Judges.

ORDER

The published order filed April 19, 2010, is hereby WITHDRAWN.

ORDER

The central issue in this case is whether or not the Bankruptcy Court erred in denying the government's motion to lift the automatic stay to allow the Internal Revenue Service "IRS" to offset the debtor's income tax overpayment against his outstanding federal income tax liabilities pursuant to 11 U.S.C. § 553 and 26 U.S.C. § 6402(a). For the reasons given by our Bankruptcy Appellate Panel in In re Gould, 401 B.R. 415 (9th Cir.BAP 2009), we reverse the decision of the Bankruptcy Court, In re Gould, 389 B.R. 105 (Bkrtcy. N.D.Cal.2008), and remand for further proceedings. We note that for cases filed after October 17, 2005, 11 U.S.C. § 362(b)(26) permits the IRS to setoff a pre-petition income tax overpayment against a pre-petition income tax liability without seeking relief from the automatic stay.

Accordingly, the judgment of the Bankruptcy Appellate Panel is AFFIRMED.