Court of Appeals for the Sixth Circuit October 26, 2001, 99-2203 (In Re: Gordon Sel-Way, Inc., Debtor. Gordon Sel-Way, Inc. v. United States)

OPINION

NATHANIEL R. JONES, Circuit Judge.

On December 22, 1993, Chapter 11 debt- or, Gordon Sel-Way, Inc. (“Sel-Way”) filed a claim for a federal tax refund in bankruptcy court. While the government acknowledged that Sel Way was entitled to a refund, it refused to pay on the grounds that Sel-Way owed it money for past tax penalties.