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IN RE WINFREY STRUCTURAL CONCRETE CO. v. I.R.S.

Bankruptcy No. 80 M 1325.

5 B.R. 389 (1980)

In re WINFREY STRUCTURAL CONCRETE CO., Debtor/Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Colorado.

July 31, 1980.

Attorney(s) appearing for the Case

E.M. Heppenstall, Denver, Colo., for plaintiff.

James W. Winchester, Denver, Colo., for defendant.

MEMORANDUM OPINION AND ORDER

JOHN P. MOORE, Bankruptcy Judge.

THE MATTER before the Court is the Chapter 11 debtor's (Plaintiff's) Complaint to Compel Turnover of Property. The operative facts have been admitted, and the legal questions submitted to the Court on briefs.

On May 14 and 15, 1980, the Defendant (I.R.S.) seized certain "equipment1 and vehicles" from the Plaintiff to satisfy tax

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