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UNITED STATES v. BARLOW'S, INC.

No. 84-1982.

767 F.2d 1098 (1985)

UNITED STATES of America, Internal Revenue Service, Appellant, v. BARLOW'S, INC., Appellee. In re BARLOW'S INCORPORATED, Debtor.

United States Court of Appeals, Fourth Circuit.

Decided July 22, 1985.

Attorney(s) appearing for the Case

Wynette J. Hewett, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Patricia A. Willing, Washington, D.C., Elsie L. Munsell, U.S. Atty., Alexandria, Va., on brief), for appellant.

Francis P. Dicello, Washington, D.C. (John J. Sabourin, Jr., Richard S. Marshall, Hazel, Beckhorn & Hanes, Fairfax, Va., on brief), for appellee.

Before SPROUSE, ERVIN and WILKINSON, Circuit Judges.

PER CURIAM:

The Internal Revenue Service (Service) appeals from the decision of the district court affirming an order of the bankruptcy court requiring the Service to grant a credit against the tax liability owed by Barlows, Inc., in the amount of the balance due on an account receivable owned by Barlows that the Service had seized by levy. We affirm.

Barlows is a residential and commercial remodeling and construction firm. In June and July of 1982, the Service...

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