MATTER OF PITTSBURGH PENGUINS PARTNERS

No. 78-1971.

598 F.2d 1299 (1979)

In the Matter of PITTSBURGH PENGUINS PARTNERS, Debtor. Appeal of EQUIBANK, N.A., in behalf of Frank Sklar, Receiver.

United States Court of Appeals, Third Circuit.

Decided April 4, 1979.


Attorney(s) appearing for the Case

Sanford M. Lampl, Lampl & Sable, Pittsburgh, Pa., for Equibank, N.A. et al.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Karl Schmeidler, Joan I. Oppenheimer, Attys., Dept. of Justice, Tax Div., Washington, D.C., for appellees, Robert Cindrich, U. S. Atty., Pittsburgh, Pa., of counsel.

Before GIBBONS, HIGGINBOTHAM, Circuit Judges, and MARKEY, Chief Judge.


OPINION OF THE COURT

GIBBONS, Circuit Judge:

This case presents the issue whether property seized by a tax levy pursuant to 26 U.S.C. § 63311 prior to the date of bankruptcy is within the summary jurisdiction of a Chapter XI bankruptcy court. The district court concluded that seized property was not within that jurisdiction. We affirm.

On June 12, 1975, the Internal Revenue Service (IRS) served a notice of levy on...

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