IN RE MALMART MORTG. CO., INC.

Bankruptcy No. 87-11681-CJK, Adv. No. 88-1359-CJK.

109 B.R. 1 (1989)

In re MALMART MORTGAGE CO., INC., Debtor. Harry GRAHAM, Trustee for Malmart Mortgage Co., Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, D. Massachusetts.

December 15, 1989.


Attorney(s) appearing for the Case

Robert O. Resnick, Boston, Mass., for trustee.

Merrell Green, Wayne Budd, U.S. Atty. for the Dist. of Massachusetts, Boston, Mass., for United States.


MEMORANDUM OF DECISION ON PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT

CAROL J. KENNER, Bankruptcy Judge.

The plaintiff brings this adversary proceeding pursuant to 11 U.S.C. § 547(b) to recover two withholding-tax payments, which the plaintiff alleges were preferential transfers, made by Malmart Mortgage Company, Inc. ("Malmart" or "the Debtor") to the Internal Revenue Service less than ninety days before Malmart filed its petition under Chapter 11 of the...

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