MEMORANDUM OPINION AND ORDER
A.D. KAHN, Bankruptcy Judge.
Plaintiff-Debtor filed the above-styled adversary complaint to compel the turnover of property held by Defendant in which the Internal Revenue Service [IRS], by virtue of a notice of levy served on Defendant, claimed an interest. A hearing was held on May 31, 1984 at which time the Court ordered the turnover of $10,000.00 to Plaintiff-Debtor from the account held by Defendant.
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