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MATTER OF BIRCO MIN. CO., INC.

Bankruptcy No. 79-04205, Adv. No. 80-1016.

10 B.R. 545 (1981)

In the Matter of BIRCO MINING COMPANY, INC., Debtor. UNITED STATES of America, Newton Manufacturing and Commercial Testing & Engineering Company, Plaintiffs, v. BIRCO MINING COMPANY, INC., a Corporation, and M. Charles Sterne, Trustee, Defendants.

United States Bankruptcy Court, N.D. Alabama, Southern Division.

March 19, 1981.

Attorney(s) appearing for the Case

George C. Batcheler, Asst. U.S. Atty., Birmingham, Ala., Karl Kellar, Trial Atty., Dept. of Justice, Tax Div., Washington, D.C., for the U.S.

Jesse W. Shotts, James S. Witcher, Jr., Birmingham, Ala., for Birco Mining Co. and M. Charles Sterne, Trustee.

A. Jerry Beck, Birmingham, Ala., for Newton Mfg. and Commercial Testing and Engineering.

OPINION

STEPHEN B. COLEMAN, Bankruptcy Judge.

The Government in this case in effect contends that after a levy under Sections 6321 and 6322, International Revenue Code of 1954, is made upon a taxpayer title to the property passes to the United States and such levy is an absolute appropriation in law, citing United States v. Pittman, 449 F.2d 623, 626 (7th Cir. 1971), and is "tantamount to a transferral of ownership...

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