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IN RE BARSKY

Bankruptcy No. 80-02400K, Adv. No. 80-0576K.

6 B.R. 624 (1980)

In re Harold BARSKY and Jay Barsky i/t/a N. Barsky & Sons (A Partnership), Debtors, William A. MEEHAN, Trustee, Plaintiff, v. COMMONWEALTH OF PENNSYLVANIA and Joseph A. Sullivan, Sheriff of the City and County of Philadelphia and Philadelphia National Bank, Defendants.

United States Bankruptcy Court, E.D. Pennsylvania.

October 20, 1980.

Attorney(s) appearing for the Case

Chas. M. Golden, Philadelphia, Pa., for debtors.

William A. Meehan, Philadelphia, Pa., trustee.

Marvin Krasny, Philadelphia, Pa., for plaintiff/trustee.

OPINION

WILLIAM A. KING, Jr., Bankruptcy Judge.

The issue before us is whether the trustee of a debtor in a chapter 11 proceeding is entitled to a turnover of the debtor's inventory seized in execution proceedings prior to bankruptcy in an action by the defendant, Commonwealth of Pennsylvania, to enforce a lien for unpaid sales taxes. Because we find that the inventory is required by the debtors to continue their...

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