Rouse v. United States (In Re Suppliers, Inc.)

MEMORANDUM OPINION

JOE LEE, Bankruptcy Judge.

This ease is before the court on the motion of the trustee for summary judgment against the Internal Revenue Service and International Business Machines Corporation and on the motion of the United States of America for summary judgment against the trustee. In order to rule on these motions, the court must determine whether, as a matter of law, an account receivable levied on by the Internal Revenue Service prior to the filing of the bankruptcy petition herein and received by the Internal Revenue Service after the filing of said petition constitutes…