Legal Opinion

United States v. Whiting Pools, Inc.

Supreme Court of the United States

Decided June 8, 1983No. 82-215PublishedCited by 1,647 opinions

1Opinion of the CourtJustice Blackmun

Promptly after the Internal Revenue Service (IRS or Service) seized respondent’s property to satisfy a tax lien, respondent filed a petition for reorganization under the Bankruptcy Reform Act of 1978, hereinafter referred to as the “Bankruptcy Code.” The issue before us is whether § 542(a) of that Code authorized the Bankruptcy Court to subject the IRS to a turnover order with respect to the seized property.

I

A

Respondent Whiting Pools, Inc., a corporation, sells, installs, and services swimming pools and related equipment and supplies. As of January 1981, Whiting owed approximately $92,000 in…

2Cases cited14 opinions

  1. Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
  2. United States v. RodgersSupreme Court of the United States · 1983
  3. United States v. BessSupreme Court of the United States · 1958
  4. Taubel-Scott-Kitzmiller Co. v. FoxSupreme Court of the United States · 1924
  5. Phelps v. United StatesSupreme Court of the United States · 1975

9 more not listed; retrieve them via the Exa API.

3Cited by1,647 opinions

  1. Pioneer Investment Services Co. v. Brunswick Associates Ltd. PartnershipSupreme Court of the United States · 1993
  2. United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
  3. BFP v. Resolution Trust CorporationSupreme Court of the United States · 1994
  4. Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
  5. A.H. Robins Co. v. PiccininCourt of Appeals for the Fourth Circuit · 1986

1,642 more not listed; retrieve them via the Exa API.

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