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IN RE RAY HEID, INC.

Bankruptcy No. 80-01113P, Adv. No. 80-0495.

13 B.R. 171 (1981)

In re RAY HEID, INC., Debtor. RAY HEID, INC., Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. New Mexico.

July 31, 1981.

Attorney(s) appearing for the Case

Daniel J. Behles, Albuquerque, N.M., for plaintiff Heid.

Wayne G. Chew, Albuquerque, N.M., for defendant Internal Revenue Service.

MEMORANDUM OPINION, FINDINGS OF FACT, AND CONCLUSIONS OF LAW

LOUIS PUCCINI, Jr., Bankruptcy Judge.

The issue is whether the Bankruptcy Court has the authority to compel the turnover of real and personal property seized by the Internal Revenue Service (IRS) immediately prior to the Debtor's filing of a Chapter 11 proceeding under the Bankruptcy Code. Although this issue has been raised in several jurisdictions with...

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