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IN RE K & L INTERIORS, INC.

Bankruptcy No. 381-03281, Adv. No. 82-0305.

34 B.R. 118 (1982)

In re K & L INTERIORS, INC., Debtor. John B. FRANZWA, Trustee, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, D. Oregon.

September 1, 1982.

Attorney(s) appearing for the Case

Bradley O. Baker, Portland, Or., for trustee.

Charles H. Turner, U.S. Atty., Portland, Or., for USA.

John B. Franzwa, Trustee, pro se.

FINDINGS AND CONCLUSIONS

FOLGER JOHNSON, Bankruptcy Judge.

The trustee seeks to recover as preferential under Section 547(b) of the Bankruptcy Code a payment of $15,120.81 made to the Internal Revenue Service on delinquent taxes less than 90 days before the filing of debtor's Chapter 7.

IRS had assessed the taxes and, since debtor did not pay them within the specified time, IRS acquired a lien on debtor's assets. To make the lien valid against the...

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