Legal Opinion

Bristol Convalescent Home, Inc. v. Internal Revenue Service (In Re Bristol Convalescent Home, Inc.)

United States Bankruptcy Court, D. Connecticut

Decided July 7, 1981No. 19-30229PublishedCited by 21 opinions

1Opinion of the Court

MEMORANDUM AND PARTIAL JUDGMENT

ROBERT L. KRECHEVSKY, Bankruptcy Judge.

This proceeding requires the court to resolve an issue of first impression in the District of Connecticut — whether the bankruptcy court has the power to compel the turnover of property of the debtor levied upon by the Internal Revenue Service prior to the filing of a petition. On May 26, 1981, the U. S. Internal Revenue Service (IRS), pursuant to 26 U.S.C. § 6331 et seq., levied upon the State of Connecticut with respect to monies owed by the State to Bristol Convalescent Home, Inc. (BCH), and payable on June 15, 1981. The…

2Cases cited14 opinions

Bull v. United StatesSupreme Court of the United States · 1935
Phelps v. United StatesSupreme Court of the United States · 1975
Troy Industrial Catering Service v. State, Department of Treasury, Revenue Division (In Re Troy Industrial Catering Service)United States Bankruptcy Court, E.D. Michigan · 1980
Matter of Aurora Cord and Cable Co., Inc.United States Bankruptcy Court, N.D. Illinois · 1980
Alpa Corp. v. Internal Revenue Service (In Re Alpa Corp.)United States Bankruptcy Court, D. Utah · 1981

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

3Cited by21 opinions

In Re CallisterUnited States Bankruptcy Court, D. Utah · 1981
United States v. Whiting Pools, Inc.Court of Appeals for the Second Circuit · 1982
West Virginia, Department of Finance & Administration v. Hassett (In Re O.P.M. Leasing Services, Inc.)United States Bankruptcy Court, S.D. New York · 1982
First National Bank of Louisville v. Hurricane Elkhorn Coal Corp. II (In Re Hurricane Elkhorn Coal Corp. II)United States Bankruptcy Court, W.D. Kentucky · 1982
In Re MoskowitzUnited States Bankruptcy Court, S.D. New York · 1981

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