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IN RE PROFESSIONAL TECHNICAL SERVICES

Bankruptcy No. 86-02478-BSS, Adv. No. 86-0354-BSS.

71 B.R. 946 (1987)

In re PROFESSIONAL TECHNICAL SERVICES, INC., Debtor. PROFESSIONAL TECHNICAL SERVICES, INC., Plaintiff, v. INTERNAL REVENUE SERVICE, Government Services Administration, Division of Employment Security of the State of Missouri, United States Army Corps of Engineers, Mercantile Bank, N.A. and Royal Bank, Defendants.

United States Bankruptcy Court, E.D. Missouri, E.D.

March 31, 1987.

Attorney(s) appearing for the Case

Stuart J. Radloff, Clayton, Mo., for debtor.

Jill S. Newman, Asst. U.S. Atty., St. Louis, Mo., Robert D. Metcalfe, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., and Sandy Bowers, Chief Counsel, Div. of Employment Sec., Jefferson City, Mo., for defendants.

MEMORANDUM OPINION

BARRY S. SCHERMER, Bankruptcy Judge.

Professional Technical Services, Inc., (hereinafter "PTS"), filed a Voluntary Chapter 11 Petition on October 3, 1986. PTS provides janitorial services to businesses in the St. Louis and Jefferson City, Missouri areas. On October 27, 1986 PTS filed a Complaint For Turnover requesting turnover of certain receivables and cash accounts constituting property of the estate which were withheld or frozen pursuant...

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