Quimbee logo
DMCA.com Protection Status
From our private database of 18,300+ case briefs...

United States v. Whiting Pools, Inc.

Supreme Court of the United States
492 U.S. 198, 103 S.Ct. 2309, 76 L.Ed.2d 515 (1983)


Whiting Pools, Inc. (Whiting) (plaintiff) sold and installed swimming pools. Whiting owed $92,000 in taxes to the Internal Revenue Service (IRS). Whiting failed to respond to demands for payment from the IRS. The IRS thus attached a lien to all of Whiting’s property. The IRS eventually seized Whiting’s tangible personal property, including equipment, vehicles, inventory, and office supplies. The next day, Whiting filed a petition for reorganization under Chapter 11 of the Bankruptcy Code. The federal government (defendant) intended to proceed with a tax sale of Whiting’s property. The government moved in bankruptcy court for a declaration that the automatic stay provision of the Bankruptcy Code was inapplicable to the IRS. The government alternatively sought relief from the stay. Whiting counterclaimed for an order requiring the IRS to turn the seized property over to the bankruptcy estate. Whiting intended to use the property in its reorganized business. The bankruptcy court determined that the IRS was bound by the automatic stay provision. The court held that because the seized property was essential to Whiting’s reorganization effort, it refused to lift the stay. The court directed that the IRS turn the property over to Whiting on the condition that Whiting provide the IRS with specific protection for its interests. The federal trial court reversed, holding that a turnover order against the IRS was not authorized by the Bankruptcy Code. The appeals court then reversed the trial court, holding that a turnover order could be issued against the IRS. The Supreme Court then granted cert to resolve the issue.

Rule of Law


Holding and Reasoning (Blackmun, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 487,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 487,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 18,300 briefs, keyed to 985 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Questions & Answers

Have a question about this case?

Sign up for a free 7-day trial and ask it

Sign up for a FREE 7-day trial