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IN RE E & S COMFORT, INC.

Bankruptcy No. 85-05474S, Adv. Nos. 87-1057S, 87-1064S.

92 B.R. 616 (1988)

In re E & S COMFORT, INC., Debtor. Maurice W. BAEHR, Sr., Trustee of the Estate of E & S Comfort, Inc., Plaintiff, v. INTERNAL REVENUE SERVICE CENTER, Defendant. Maurice W. BAEHR, Sr., Trustee of the Estate of E & S Comfort, Inc., Plaintiff, v. COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF REVENUE, Defendant.

United States Bankruptcy Court, E.D. Pennsylvania.

October 20, 1988.

Attorney(s) appearing for the Case

Steven Usdin, Philadelphia, Pa., for plaintiff.

Mark O. Prenatt, Office of Atty. Gen., Philadelphia, Pa., for Pennsylvania.

Henry S. Friedman, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for I.R.S.

OPINION

DAVID A. SCHOLL, Bankruptcy Judge.

A. Introduction and Procedural History

The instant consolidated proceedings were brought by the Trustee of a Chapter 11 Debtor to avoid, as preferences, pre-petition transfers made by the Debtor to federal and state taxing authorities as payment for that portion of employees' income taxes which it was obliged to withhold from their pay. It raises several provocative issues. Unfortunately, the Trustee...

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