Legal Opinion

United States v. Borock (In Re Ruggeri Electrical Contracting, Inc.)

United States Bankruptcy Court, E.D. Michigan

Decided August 24, 1995No. 15-57640PublishedCited by 7 opinions

1Opinion of the Court

SUPPLEMENTAL OPINION

STEVEN W. RHODES, Chief Judge.

This adversary proceeding was filed by the IRS to determine whether funds levied by the Internal Revenue Service (“IRS”) 20 days prior to the involuntary petition are property of the estate. The IRS contends that the notice of levy divested the debtor of its interest in the property. The trustee and the Electrical Workers’ Fringe Benefit Fund (“Electrical Workers”) argue that it did not. All three parties have filed their respective motions for summary judgment. Following oral argument, the Court held that the funds levied were not property of…

2Cases cited9 opinions

United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
Phelps v. United StatesSupreme Court of the United States · 1975
United States v. Whiting Pools, Inc.Court of Appeals for the Second Circuit · 1982
Cross Electric Company, Inc. v. United States of America, in Re Cross Electric Company, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1981
In Re Challenge Air International, Inc., Debtor. United States of America v. Challenge Air Int'l Inc., American Express Bank InternationalCourt of Appeals for the Eleventh Circuit · 1992

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

3Cited by7 opinions

Gouveia v. Internal Revenue Service of the United States (In Re Quality Health Care)United States Bankruptcy Court, N.D. Indiana · 1997
Allison v. United States (In Re Allison)United States Bankruptcy Court, D. Montana · 1998
United States v. Borock (In Re Ruggeri Electrical Contracting, Inc.)United States Bankruptcy Court, E.D. Michigan · 1996
Hunter v. United States (In Re Hunter)United States Bankruptcy Court, E.D. Arkansas · 1996
In Re SmileyUnited States Bankruptcy Court, E.D. Pennsylvania · 1995

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