Interest in a Debtor’s Right to Tax Overpayments for Pre-Petition Years

Nichols v. Birdsell (In re Nichols), 491 F.3d 987, 990 (9th Cir. 2007); Weinman v. Graves (In re Graves), 609 F.3d 1153 (10th Cir. 2010), cert. den., Weinman v. Graves, 562 U.S. 1135 (2011); Nussbaum v. United States and Smith (In re Smith), 210 B.R. 689, 692 (Bankr. D. Md. 1997); and US v. Sims (In re Feiler), 218 F.3d 948 (9th Cir. 2000).