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IN RE CROSS ELEC. CO., INC.

Bankruptcy No. 7-80-01033, Adv. No. 7-80-0225.

7 B.R. 26 (1980)

In re CROSS ELECTRIC COMPANY, INC., Debtor. CROSS ELECTRIC COMPANY, INC., Plaintiff, v. COMMISSION OF INTERNAL REVENUE SERVICE and James D. Fralin, d/b/a J.H. Fralin & Sons, Defendants.

United States Bankruptcy Court, W.D. Virginia.

October 3, 1980.

Attorney(s) appearing for the Case

M. Lanier Woodrum, Roanoke, Va., for debtor/plaintiff.

Paige E. Reffe, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendants.

MEMORANDUM OPINION AND ORDER

H. CLYDE PEARSON, Bankruptcy Judge.

The issue before the Court is whether an Internal Revenue Service (IRS) levy upon account receivable made prior to the filing of the Chapter 11 case excludes from the jurisdiction of this Court account receivable and the request for turnover by the Plaintiff, the Debtor herein.

The facts are not disputed. The Debtor, an electrical contractor is subcontractor of James D. Fralin, d/b...

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