Legal Opinion
In Re Whiting Pools, Inc.
District Court, W.D. New York
Decided June 17, 1981No. Civ-81-362B(E)PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
ELFVIN, District Judge.
This is an appeal from an order of the Bankruptcy Court which would require the Internal Revenue Service (“the IRS”) to turn over to the debtor property which the IRS had levied upon and seized. My Order filed May 6, 1981 stayed the effect of the Bankruptcy Court’s order pending disposition of this appeal. For the reasons set out below, I am reversing that court’s order.
The debtor, Whiting Pools, Inc., sells, installs and services swimming pools and pool equipment and supplies and maintains a place of business located in Fairport, N.Y. The IRS made…
2Cases cited10 opinions
- Phelps v. United StatesSupreme Court of the United States · 1975
- United States v. Cornelius W. SullivanCourt of Appeals for the Third Circuit · 1964
- United States v. Homer Pittman, Helen Jakob, and L. C. ChristensenCourt of Appeals for the Seventh Circuit · 1971
- In Re Third Ave. Transit Corp. Melniker v. LehmanCourt of Appeals for the Second Circuit · 1952
- Reconstruction Finance Corp. v. Kaplan in Re Waltham Watch CoCourt of Appeals for the First Circuit · 1951
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3Cited by4 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. Whiting Pools, Inc.Court of Appeals for the Second Circuit · 1982
- IRR Supply Centers, Inc. v. Phipps (In Re Phipps)United States Bankruptcy Court, W.D. New York · 1998
- DiFlorio v. United StatesDistrict Court, N.D. New York · 1983