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MATTER OF HAWKINS

Bankruptcy No. 97-15883.

224 B.R. 334 (1998)

Raymond A. HAWKINS and Brunilda Hawkins, Debtors.

United States Bankruptcy Court, E.D. Louisiana.

September 8, 1998.

Attorney(s) appearing for the Case

William A. Neilson, New Orleans, LA, R. Travis Douglas, Fort Smith, AR, for Debtor.

Stevens E. Moore, Asst. U.S. Attorney, New Orleans, LA, Claude C. Lightfoot, Jr., Metairie, LA, Chapter 7 Trustee.

REASONS FOR ORDER

JERRY A. BROWN, Bankruptcy Judge.

Before the court is: (1) the amended motion of the Internal Revenue Service (IRS) for retroactive relief from the automatic stay (Pl. 31); and (2) the motion of Claude C. Lightfoot, Jr., Chapter 7 trustee, for contempt and for turnover of estate property. (Pl. 38). The issues to be determined are: (1) whether the trustee has standing to attack the effectiveness of an IRS levy against a third party...

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