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IN RE FAITH MISSIONARY BAPTIST CHURCH

Bankruptcy No. 91-61074. Adv. No. 91-6211.

174 B.R. 454 (1994)

In re FAITH MISSIONARY BAPTIST CHURCH, Debtor. FAITH MISSIONARY BAPTIST CHURCH, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, E.D. Texas, Tyler Division.

September 6, 1994.

Attorney(s) appearing for the Case

James Michael Bandy, Tyler, TX, for plaintiff/debtor.

Thomas M. Herrin, Dept. of Justice, Tax Div., Dallas, TX, for defendant.

MEMORANDUM OPINION

C. HOUSTON ABEL, Chief Judge.

Before the Court is a Complaint to Compel Turnover of Property filed by Faith Missionary Baptist Church ("FMBC"). FMBC alleges that the Internal Revenue Service ("IRS") wrongfully levied against property belonging to FMBC in order to satisfy the personal tax liabilities of Roger and Nan Gorham (hereafter sometimes referred to collectively as the "Gorhams"). Accordingly, FMBC seeks turnover from the IRS of...

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