IN RE HARVARD MFG. CORP.

Bankruptcy No. B82-00184, Adv. Nos. B82-0339, B82-0567.

97 B.R. 879 (1989)

In re HARVARD MANUFACTURING CORP., Debtor. Marvin A. SICHERMAN, Trustee, Plaintiff, v. Charles L. JELM, et al., Defendants.

United States Bankruptcy Court, N.D. Ohio, E.D.

Amended Order February 9, 1989.


Attorney(s) appearing for the Case

Michael D. Zaverton, and Richard A. Baumgart, Dettelbach & Sicherman, Cleveland, Ohio, for trustee.

Thomas C. Pavlik, Sindell, Rubenstein, Einbund, Pavlik, Novak & Celebrezze, Cleveland, Ohio, for debtor.

Robert L. Handros, Trial Attorney, Tax Div., U.S. Dept. of Justice, Washington, D.C.

Marilyn Shea-Stonum, Jones, Day Reavis & Pogue, Special Counsel to Trustee, Cleveland, Ohio.


MEMORANDUM OF OPINION AND ORDER

RANDOLPH BAXTER, Bankruptcy Judge.

In these consolidated adversary proceedings, Marvin A. Sicherman (Trustee) seeks a grant of summary judgment regarding certain alleged preferential transfers made by Harvard Manufacturing Corporation (Debtor) to the Internal Revenue Service (IRS) within ninety days of the Debtor being placed into an involuntary Chapter 7 case. In view of the following findings and conclusions, summary judgment...

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