MATTER OF DOUGLAS

Bankruptcy No. 81-295, Adv. No. 81-123.

10 B.R. 283 (1981)

In the Matter of Donald Calhoun DOUGLAS, Debtor. Donald Calhoun DOUGLAS, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, D. Nebraska.

April 13, 1981.


Attorney(s) appearing for the Case

David Ryan, Omaha, Neb., for United States.

James Kent, Omaha, Neb., for Donald Douglas.


MEMORANDUM OPINION

DAVID L. CRAWFORD, Bankruptcy Judge.

This is an action to compel the turnover of property which the I.R.S. seized from the debtor about five days prior to the filing of this Chapter 13 proceeding. The debtor is engaged in the business of snow removal during the winter and landscaping during other seasons and states that the property seized by the I.R.S.—three trucks and an automobile —is necessary to the operation

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