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Bankruptcy Keyed to Bussel, 12th Ed.
United States v. Whiting Pools, Inc.
Citation:
462 U.S. 198, 103 S.Ct. 2309, 76 L.Ed.2d 515 (1983)Facts
Whiting Pools, Inc., a corporation that sold and serviced swimming pools, owed approximately $92,000 in federal taxes. After Whiting failed to respond to assessments and demands for payment, the IRS obtained a tax lien on all of Whiting’s property. On January 14, 1981, the IRS seized Whiting’s tangible personal property—equipment, vehicles, inventory, and office supplies—pursuant to its levy and distraint powers. The estimated liquidation value of the seized property was at most $35,000, but its estimated going-concern value in Whiting’s hands was $162,876. The very next day, January 15, Whiting filed a Chapter 11 reorganization petition. The United States moved for a declaration that the automatic stay was inapplicable or for relief from the stay, while Whiting counterclaimed for an order requiring the IRS to turn over the seized property pursuant to §542(a) of the Bankruptcy Code, as the property was essential to its reorganization efforts.
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