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IN RE BROWN

Bankruptcy Nos. 88 B 10817, 88 A 845.

106 B.R. 546 (1989)

In re George BROWN, Jr., Debtor. George BROWN, Jr., Debtor, v. The EVANSTON BANK and the Internal Revenue Service, Defendants.

United States Bankruptcy Court, N.D. Illinois, E.D.

November 1, 1989.

Attorney(s) appearing for the Case

Gregory K. Stern, Chicago, Ill., for debtor.

Barrack, Ferrazano, Kirschbaum & Perlman, Chicago, Ill., Benjamin R. Norris, Trial Atty., Tax Div., Washington, D.C., for defendants.

MEMORANDUM OPINION

ERWIN I. KATZ, Bankruptcy Judge.

The debtor in this case, George Brown, Jr. ("Debtor"), commenced this adversary proceeding seeking a turnover of $18,429.78 held by the Evanston Bank ("Bank") and claimed by the Internal Revenue Service ("IRS") pursuant to a Notice of Levy. A trial was held on August 14, 1989 and both parties have submitted post-trial briefs. This Memorandum Opinion will constitute...

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