IN RE MORRIS

Bankruptcy No. 383-00977(7), Adv. No. 84-0279.

53 B.R. 190 (1985)

In re Jack W. MORRIS, Ann G. Morris dba Portland Precast, Inc., Debtors. ROBERT K. MORROW, P.C., Trustee in Bankruptcy, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, D. Oregon.

July 9, 1985.


Attorney(s) appearing for the Case

Bonnie Serkin Pound of Sussman, Shank, Wapnick, Caplan & Stiles, Portland, Or., for trustee.

Kathey I. Shaw, Asst. U.S. Atty. in Portland, Or., for the U.S. of America.


MEMORANDUM OPINION

HENRY L. HESS, Jr., Bankruptcy Judge.

The trustee in this involuntary chapter 7 case instituted an adversary proceeding against the United States of America to recover an alleged preference from the Internal Revenue Service.

The complaint alleged, inter alia, that four payments were made to the IRS within 90 days of the filing of the petition herein. Also alleging that these payments enabled the IRS to receive more than it would...

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