MATTER OF BRISTOL CONVALESCENT HOME

Bankruptcy No. 2-81-00624, Adv. No. 2-81-0331.

12 B.R. 448 (1981)

In the Matter of BRISTOL CONVALESCENT HOME, INC., Debtor. BRISTOL CONVALESCENT HOME, INC., Plaintiff, v. INTERNAL REVENUE SERVICE Edward W. Maher, Commissioner, Department of Income Maintenance, State of Connecticut, Defendants.

United States Bankruptcy Court, D. Connecticut.

July 7, 1981.


Attorney(s) appearing for the Case

Jerome E. Caplan, Hartford, Conn., for plaintiff.

Arnold I. Menchel, Asst. Atty. Gen., State of Conn., Hartford, Conn., for the defendant, Dept. of Income Maintenance, State of Conn.

Jonathan B. Forman, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant, Internal Revenue Service.


MEMORANDUM AND PARTIAL JUDGMENT

ROBERT L. KRECHEVSKY, Bankruptcy Judge.

This proceeding requires the court to resolve an issue of first impression in the District of Connecticut — whether the bankruptcy court has the power to compel the turnover of property of the debtor levied upon by the Internal Revenue Service prior to the filing of a petition. On May 26, 1981, the U.S. Internal Revenue Service (IRS), pursuant to 26 U.S.C. § 6331 et seq....

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