FINDINGS OF FACT, CONCLUSIONS OF LAW, and ORDERS Granting Motion for Summary Judgment and Denying and Dismissing Complaint
WILLIAM W. THINNES, Bankruptcy Judge.
The matter before the Court upon proper notice is the determination of whether the diversion of Debtors' income tax overpayments to the State of Iowa Child Support Recovery Office by the Internal Revenue Service is a preferential transfer within the meaning of 11 U.S.C. § 547(b). The matter...
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