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CROSS ELEC. CO., INC. v. UNITED STATES

No. 81-1111.

664 F.2d 1218 (1981)

CROSS ELECTRIC COMPANY, INC., Appellee, v. UNITED STATES of America, Appellant. In re CROSS ELECTRIC COMPANY, INC., Debtor.

United States Court of Appeals, Fourth Circuit.

Decided November 24, 1981.

Attorney(s) appearing for the Case

George L. Hastings, Jr., Tax Div., Dept. of Justice, Washington, D. C. (John S. Edwards, U. S. Atty., Roanoke, Va., John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Wynette J. Hewett, Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellant.

M. Lanier Woodrum, Roanoke, Va. (Richard E. B. Foster, Woodward, Fox & Wooten, P.C., Roanoke, Va., on brief), for appellee.

Before RUSSELL, WIDENER and HALL, Circuit Judges.

DONALD RUSSELL, Circuit Judge:

This case presents the issue whether an account receivable, levied upon by the Internal Revenue Service (hereafter "IRS") prior to the date on which a debtor files a petition for reorganization, is "property of the estate" within the meaning of 11 U.S.C. § 541 and thus subject to administration in the bankruptcy proceedings. We hold that, under the facts of this case, it is not. We accordingly reverse. 11 B.R. 998...

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