Legal Opinion
Alton Newton Evangelistic Ass'n v. South Carolina Tax Commission (In re Alton Newton Evangelistic Ass'n)
District Court, E.D. South Carolina
Decided February 22, 1983No. Bankruptcy No. 82-01208; Complaint No. 82-0958Published
1Opinion of the Court
ORDER
J. BRATTON DAVIS, Bankruptcy Judge.
In this adversary proceeding the plaintiff is seeking to compel the defendant to turn over funds to it pursuant to § 542(a) of the Bankruptcy Code (11 U.S.C. § 542(a)).1
FACTS
Alton Newton Evangelistic Association, Inc. (Alton Newton), operated a nursing home to which the South Carolina Department of Social Services (DSS) was indebted.
On July 16, 1982, the South Carolina Tax Commission (the Tax Commission), served upon Alton Newton a notice of levy which stated that the funds held by DSS were levied upon in the amount of $20,293.91 for delinquent taxes…
2Cases cited3 opinions
- Cross Electric Company, Inc. v. United States of America, in Re Cross Electric Company, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1981
- Campbell v. General Motors Acceptance Corp. (In Re Campbell)United States Bankruptcy Court, D. South Carolina · 1982
- Ford v. Southern Bank & Trust Co. (In Re Ford)United States Bankruptcy Court, D. South Carolina · 1982