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IN RE METRO PRESS, INC.

Bankruptcy No. 91-15879-WCH, Adv. No. 91-1450.

139 B.R. 763 (1992)

In re METRO PRESS, INC., Debtor. METRO PRESS, INC., Plaintiff, v. The UNITED STATES of America, Defendant.

United States Bankruptcy Court, D. Massachusetts.

May 8, 1992.

Attorney(s) appearing for the Case

Angelo F. Catanzaro, Catanzaro, Effren & Herrick, P.C., Ashland, Mass., for debtor.

Leslie M. Singer, U.S. Dept. of Justice, Washington, D.C., for I.R.S.

MEMORANDUM DECISION ON COMPLAINT FOR TURNOVER

WILLIAM C. HILLMAN, Bankruptcy Judge.

1. Findings of Facts

The parties do not dispute the facts. On June 18, 1991, the Internal Revenue Service ("IRS") served a Notice of Levy on Shawmut Bank to reach the funds held in Metro Press Inc.'s ("Metro") account to satisfy an outstanding tax liability. On July 11, 1991, Metro filed for relief under Chapter 11 of the U.S. Bankruptcy Code ("Code"). On July 19...

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