In Re Thebus

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that an action for conversion of funds may not be maintained to satisfy a mere obligation to pay money
• finding that the Internal Revenue Service became a creditor of the defendant by aUowing the defendant to collect taxes for it
• noting that where an attorney is charged with conversion, Rule 9-102 of the Code of Professional Responsibility mandates a different analysis than the typical debt case
• holding failure to remit funds owed was not conversion because the funds were not in a separate, identifiable fund
• stating an action for conversion usually “lies only for personal property which is tangible, or at least represented by or connected with something tangible”
• mere creation of debtor/creditor relationship through checking account does not satisfy requirement of establishing specific and identifiable property

Source: CourtListener parenthetical corpus (CC0).