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IN RE HOLLAND

Adv. Nos. C87-0494-H7, 87-02929-H7.

102 B.R. 208 (1989)

In re Robert J. HOLLAND, Debtor. Robert J. HOLLAND, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States Bankruptcy Court, S.D. California.

July 31, 1989.

Attorney(s) appearing for the Case

Frederick C. Phillips, Phillips, Campbell, et al., San Diego, Cal., for plaintiff.

Greg Addington, Trial Attorney, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM DECISION

JOHN J. HARGROVE, Bankruptcy Judge.

At issue is whether funds obtained by the IRS through pre-petition collection activity can be recovered by the debtor pursuant to 11 U.S.C. §§ 547(b) and 522(h).

This court has jurisdiction to hear this matter pursuant to 28 U.S.C. § 1334 and § 157(b)(1) and General Order No. 312-D of the United States District Court, Southern District of California. This is a core proceeding...

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