Giaimo v. United States (In Re Giaimo)

MEMORANDUM OPINION

PERRY, District Judge.

This matter is before the Court on appeal from an order of the United States Bankruptcy Court, which denied turnover of the money in appellant’s bank account to the bankruptcy estate and ordered the bank to release the money to the Internal Revenue Service (IRS) pursuant to a prepetition levy by the IRS. The Court has jurisdiction over this appeal pursuant to 28 U.S.C. § 158(a).

In United States v. Whiting Pools, Inc., 462 U.S. 198, 103 S.Ct. 2309, 76 L.Ed.2d 515 (1983), the Supreme Court held that tangible property belonging to a delinquent taxpayer…