IN RE TENNA CORP.

Bankruptcy No. B 79-2521, Adv. No. B 81-0164.

43 B.R. 140 (1984)

In re TENNA CORPORATION, Debtor. Charles J. NEUGER, Trustee for Tenna Corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, N.D. Ohio, E.D.

March 14, 1984.


Attorney(s) appearing for the Case

Charles J. Neuger, Cleveland, Ohio, Trustee.

Gus J. Bahas, Kenneth A. Bravo, Alan E. Schabes, Cleveland, Ohio, for trustee-plaintiff.

Robert L. Handros, Tax Div., U.S. Dept. of Justice, Washington, D.C., and Dennis Zapka, Asst. U.S. Atty., Cleveland, Ohio, for the U.S.


MEMORANDUM OF OPINION AND DECISION

WILLIAM J. O'NEILL, Bankruptcy Judge.

The Tenna Corporation through its trustee seeks to avoid an alleged preference and recover from the United States of America the $527,264.37 payment of income tax assessments made to the Internal Revenue Service.

From the stipulations submitted by the parties and the evidence at trial, the Court finds the pertinent facts as follows:

1. On December 5, 1979, Tenna Corporation...

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