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IN RE GIAIMO

No. 4:95CV854 CDP.

194 B.R. 210 (1996)

In re Lauraanne GIAIMO, Debtor. Lauraanne GIAIMO, Appellant, v. UNITED STATES, Appellee.

United States District Court, E.D. Missouri, Eastern Division.

April 4, 1996.

Attorney(s) appearing for the Case

Jeffrey A. Dickstein, Tulsa, OK, for Lauraanne Giaimo.

Edward L. Dowd, Jr., Office of U.S. Attorney, St. Louis, MO, Tamera Fine, U.S. Department of Justice, Office of Special Litigation, Tax Div., Washington, DC, Thomas C. Pliske, Internal Revenue Service, District Counsel's Office, St. Louis, MO, Janet Reno, U.S. Department of Justice, Security Management Division, Washington, DC, for I.R.S.

Peter Lumaghi, Asst. U.S. Trustee, U.S. Department of Justice, Office of Trustee, St. Louis, MO.

Edwin Brzezinski, Office of U.S. Attorney, St. Louis, MO, for U.S.

MEMORANDUM OPINION

PERRY, District Judge.

This matter is before the Court on appeal from an order of the United States Bankruptcy Court, which denied turnover of the money in appellant's bank account to the bankruptcy estate and ordered the bank to release the money to the Internal Revenue Service (IRS) pursuant to a prepetition levy by the IRS. The Court has jurisdiction over this appeal pursuant to 28 U...

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