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IN RE DUNNE TRUCKING CO.

Bankruptcy No. 82-01010, Adv. No. 82-0083.

32 B.R. 182 (1983)

In re DUNNE TRUCKING CO., An Iowa Corporation, Debtor. DUNNE TRUCKING CO., Plaintiff, v. INTERNAL REVENUE SERVICE OF the UNITED STATES OF AMERICA, and L.E. Ellison, Defendants.

United States Bankruptcy Court, N.D. Iowa.

August 3, 1983.

Attorney(s) appearing for the Case

Victor V. Sprengelmeyer, Dubuque, Iowa, for plaintiff.

James H. Reynolds, Dubuque, Iowa, for defendants.

WILLIAM W. THINNES, Bankruptcy Judge.

This matter is before the Court on Plaintiff-Debtor Dunne Trucking Co.'s complaint to determine whether the Internal Revenue Service's post-petition collection and retention of Debtor's checking account, pursuant to a pre-petition Notice of Levy was in violation of the turnover provisions of § 542 of the Bankruptcy Code. The matter came on before the Court for hearing.

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