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MATTER OF ALL-WAY SERVICES, INC.

Bankruptcy No. 87-00367.

73 B.R. 556 (1987)

In the Matter of ALL-WAY SERVICES, INC., Debtor in Possession.

United States Bankruptcy Court, E.D. Wisconsin.

May 14, 1987.

Attorney(s) appearing for the Case

Jerome R. Kerkman, Milwaukee, Wis., for All-Way Services, Inc.

Maxine White, Milwaukee, Wis., for U.S. Dept. of Justice — Milwaukee.

James Klein, Washington, D.C., for I.R.S., Asst. Dist. Counsel.

Mary Bielefeld, Washington, D.C., for U.S. Dept. of Justice — Washington, D.C.

Andrew M. Barnes, Washington, D.C., for M & I Northern Bank.

DECISION*

RUSSELL A. EISENBERG, Bankruptcy Judge.

FACTS

The Debtor in Possession, All-Way Services, Inc. ("All-Way") ("Debtor"), is a bus company engaged in the business of transporting school children in the Milwaukee area. On January 26, 1987, the Internal Revenue Service ("IRS"), without having filed a Notice of Lien, levied upon All-Way's bank accounts at M & I Northern...

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