United States v. Whiting Pools, Inc. (462 U.S. 198)
U.S. Supreme Court · decided June 8, 1983 · Supreme Court Database (Spaeth)
- Citation
- 462 U.S. 198 · 103 S. Ct. 2309
- Decided
- June 8, 1983
- Term
- October Term 1982
- Vote
- 9–0
- Majority author
- Justice Blackmun
- Issue area
- Economic Activity
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Liberal
Opinion excerpt
462 U.S. 198 (1983) UNITED STATES v. WHITING POOLS, INC. No. 82-215. Supreme Court of United States. Argued April 19, 1983 Decided June 8, 1983 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT *199 Stuart A. Smith argued the cause for the United States. With him on the briefs were Solicitor General Lee, Assistant Attorney General Archer, Wynette J. Hewett, and George L. Hastings, Jr. Lloyd H. Relin argued the cause and filed a brief for respondent. JUSTICE BLACKMUN delivered the opinion of the Court. Promptly after the Internal Revenue Service (IRS or Service) seized respondent's property to satisfy a tax lien, respondent filed a petition for reorganization under the Bankruptcy Reform Act of 1978, hereinafter referred to as the "Bankruptcy Code." The issue before us is whether § 542(a) of that Code authorized the Bankruptcy Court to subject the IRS to a turnover order with respect to the seized property. I A Respondent Whiting Pools, Inc., a corporation, sells, installs, and services swimming pools and related equipment and supplies. As of January 1981, Whiting owed approximately $92,000 in Federal Insurance Contribution Act taxes and federal taxes withheld from its employees, but had failed *200 to respond to assessments and demands for payment by the IRS. As a consequence, a tax lien in that amount attached to all of Whiting's property.[1] On January…
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