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IN RE NORTH STAR CONTRACTING CORP.

Bankruptcy No. 89 B 20803, No. 92-5249A.

146 B.R. 514 (1992)

In re NORTH STAR CONTRACTING CORP., Debtor. Leslie TRAGER, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant. UNITED STATES of America, Plaintiff on the Counterclaim, v. Leslie TRAGER, Defendant on Counterclaim.

United States Bankruptcy Court, S.D. New York.

October 19, 1992.

Attorney(s) appearing for the Case

Trager & Weiss, New York City, for Leslie Trager.

Otto G. Obermaier, U.S. Atty., S.D.N.Y., New York City, for U.S., Edward A. Smith, Asst. U.S. Atty., of counsel.

DECISION ON MOTION FOR SUMMARY JUDGMENT AND CROSS-MOTION FOR SUMMARY JUDGMENT

HOWARD SCHWARTZBERG, Bankruptcy Judge.

The Internal Revenue Service ("IRS") has moved for summary judgment in this adversary proceeding brought by the plaintiff, Leslie Trager ("Trager"), to compel the debtor's disbursing agent, to turn over certain funds from the debtor's estate to him free and clear of any liens levied on the funds by the IRS. Trager has cross-moved for summary...

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