Legal Opinion
Metro Press, Inc. v. United States (In Re Metro Press, Inc.)
United States Bankruptcy Court, D. Massachusetts
Decided May 8, 1992No. 15-11862PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM DECISION ON COMPLAINT FOR TURNOVER
WILLIAM C. HILLMAN, Bankruptcy Judge.
1. Findings of Facts
The parties do not dispute the facts. On June 18, 1991, the Internal Revenue Service (“IRS”) served a Notice of Levy on Shawmut Bank to reach the funds held in Metro Press Inc.’s (“Metro”) account to satisfy an outstanding tax liability. On July 11, 1991, Metro filed for relief under Chapter 11 of the U.S. Bankruptcy Code (“Code”). On July 19, 1991, the IRS received $9,836 from Shawmut Bank.
Subsequently, Metro filed this complaint seeking the turnover of the funds held by the IRS. The parties…
2Cases cited15 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- 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
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Gouveia v. Internal Revenue Service of the United States (In Re Quality Health Care)United States Bankruptcy Court, N.D. Indiana · 1997
- Federal Kemper Life Assurance Co. v. Wolensky's L.P. (In Re Wolensky's Ltd. Partnership)District Court, District of Columbia · 1994
- In Re AbercrombieUnited States Bankruptcy Court, N.D. Texas · 1993
- In Re National Center for the Employment of the DisabledUnited States Bankruptcy Court, W.D. Texas · 1993
- Fandre v. District Director, Dallas District, Internal Revenue Service (In Re Fandre)United States Bankruptcy Court, E.D. Texas · 1994
4 more not listed; retrieve them via the Exa API.