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IN RE HEALTHCARE SERVICES, INC.

Bankruptcy No. 85-01572, Adv. No. 85-0831.

85 B.R. 913 (1986)

In re HEALTHCARE SERVICES, INC., Debtor. Dennis S. MEIR, Trustee, Plaintiff, v. UNITED STATES of America, et al., Defendants.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

December 12, 1986.

Attorney(s) appearing for the Case

Stephen R. Beckham, Kilpatrick & Cody, Atlanta, Ga., for plaintiff.

Myles E. Eastwood, U.S. Attys. Office, Atlanta, Ga., for defendant First Federal.

ORDER

STACEY W. COTTON, Bankruptcy Judge.

Presently before the Court is plaintiff-trustee's motion for partial summary judgment upon Count III of his complaint. This count seeks recovery of certain funds which were subjected to tax assessments and levy by defendant United States of America, on behalf of its agency the Internal Revenue Service ("IRS"). Plaintiff alleges that these actions constitute preferential transfers avoidable pursuant to 11 U.S.C. Section...

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