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IN RE TENNA CORP.

No. 84-3971.

801 F.2d 819 (1986)

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

United States Court of Appeals, Sixth Circuit.

Decided September 17, 1986.

Attorney(s) appearing for the Case

Robert L. Handros, Bruce Ellisen (argued), Tax Div., U.S. Dept. of Justice, Washington, D.C., Glenn L. Archer, Jr., Randolph Baxter, Asst. U.S. Atty., Chief, Appellate Litigation Div., Cleveland, Ohio, Dennis Zapka, for defendant-appellant.

Kenneth A. Bravo (argued), Gus Bahas, Alan E. Schabes, Charles Neuger, Cleveland, Ohio, for plaintiff-appellee.

Before JONES and CONTIE, Circuit Judges, and PECK, Senior Circuit Judge.

NATHANIEL R. JONES, Circuit Judge.

The government appeals the district court judgment, 53 B.R. 493, affirming a bankruptcy court judgment that a tax payment made to the Internal Revenue Service is avoided as a preference under 11 U.S.C. § 547 (1982). This case presents the narrow issue concerning the appropriate time for testing the preferential effect of a payment. Both the district court and bankruptcy court concluded that such...

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