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BEGIER v. U.S. I.R.S.

No. 88-1788.

878 F.2d 762 (1989)

Harry P. BEGIER, Jr., Trustee v. UNITED STATES of America INTERNAL REVENUE SERVICE, Appellant.

United States Court of Appeals, Third Circuit.

Decided June 30, 1989.

As Amended July 13, 1989.

Rehearing and Rehearing Denied July 28, 1989.

Attorney(s) appearing for the Case

William S. Rose, Jr., Asst. Atty. Gen., Garry R. Allen, Wynette J. Hewett, Gary D. Gray (argued), Attys., Tax Div., Dept. of Justice, Washington, D.C. (Michael Baylson, U.S. Atty., of counsel), for appellant.

Paul J. Winterhalter (argued), Ciardi, Fishbone & DiDonato, Philadelphia, Pa., for appellee.

Before HUTCHINSON, SCIRICA and NYGAARD, Circuit Judges.

Rehearing and Rehearing In Banc Denied July 28, 1989.

OPINION OF THE COURT

SCIRICA, Circuit Judge.

This case presents the question whether § 547 of the Bankruptcy Code allows a bankruptcy trustee to avoid as preferential transfers, payments of non-segregated funds to the Internal Revenue Service by the debtor during the pre-bankruptcy petition period in satisfaction of the debtor's tax withholding obligations.

The Internal Revenue Service...

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