Legal Opinion
Professional Technical Services, Inc. v. Internal Revenue Service (In Re Professional Technical Services, Inc.)
United States Bankruptcy Court, E.D. Missouri
Decided March 31, 1987No. 13-46983PublishedCited by 29 opinions
1Opinion of the Court
MEMORANDUM OPINION
BARRY S. SCHERMER, Bankruptcy Judge.
Professional Technical Services, Inc., (hereinafter “PTS”), filed a Voluntary Chapter 11 Petition on October 3, 1986. PTS provides janitorial services to businesses in the St. Louis and Jefferson City, Missouri areas. On October 27, 1986 PTS filed a Complaint For Turnover requesting turnover of certain -receivables and cash accounts constituting property of the estate which were withheld or frozen pursuant to Internal Revenue Service (hereinafter the “IRS”) Notices of Tax Lien, including: 1
1.) $52,066.95 2 owed PTS by the Government…
2Cases cited10 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Cross Electric Company, Inc. v. United States of America, in Re Cross Electric Company, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1981
- Dunne Trucking Co. v. Internal Revenue Service of the United States (In Re Dunne Trucking Co.)United States Bankruptcy Court, N.D. Iowa · 1983
- Tradex, Inc. v. United States (In Re IML Freight, Inc.)United States Bankruptcy Court, D. Utah · 1986
- Debmar Corp. v. United States (In Re Debmar Corp.)United States Bankruptcy Court, S.D. Florida. · 1982
5 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- In Re WrightUnited States Bankruptcy Court, N.D. Illinois · 1992
- Gouveia v. Internal Revenue Service of the United States (In Re Quality Health Care)United States Bankruptcy Court, N.D. Indiana · 1997
- Brown v. Evanston Bank (In Re Brown)District Court, N.D. Illinois · 1991
- In Re AIC Industries, Inc.United States Bankruptcy Court, D. Colorado · 1988
- Rose v. Commercial National Bank (In Re Rose)United States Bankruptcy Court, E.D. Texas · 1989
24 more not listed; retrieve them via the Exa API.