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IN RE TENNA CORP.

Civ. A. No. C84-1317.

53 B.R. 493 (1984)

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

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

October 4, 1984.

Attorney(s) appearing for the Case

Gus Bahas, Cleveland, Ohio, for debtor.

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

Charles J. Neuger, trustee.

MEMORANDUM AND ORDER

ANN ALDRICH, District Judge.

Pending before the Court is the defendant United States of America's ("government") appeal from the amended judgment of the Bankruptcy Court, 43 B.R. 140 (1984), which held that a payment by debtor Tenna Corporation ("Tenna") to the Internal Revenue Service ("IRS") was a voidable preference. The Bankruptcy Court found the government liable to plaintiff Charles J. Neuger, Trustee...

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