IN RE NORDIC VILLAGE, INC.

No. 89-3656.

915 F.2d 1049 (1990)

In re NORDIC VILLAGE, INC., Debtor. INTERNAL REVENUE SERVICE, Plaintiff-Appellant, v. NORDIC VILLAGE, INC., David O. Simon, Trustee, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided October 4, 1990.


Attorney(s) appearing for the Case

Charles M. Greene, U.S. Dept. of Justice, Tax Div., Washington, D.C., William J. Kopp, Asst. U.S. Atty., Cleveland, Ohio, Gary R. Allen, Acting Chief, Murray S. Horwitz, Gary D. Gray (argued), U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, D.C., for plaintiff-appellant.

David O. Simon, Selker, Furber & Spotts, Michael D. Zaverton (argued), Dettelbach, Sicherman & Baumgart, Cleveland, Ohio, for defendants-appellees.

Before KENNEDY and WELLFORD, Circuit Judges; and JOINER, Senior District Judge.


JOINER, Senior District Judge.

The Internal Revenue Service (IRS) appeals from the district court's determination that it is liable to the trustee in bankruptcy of defendant, Nordic Village, Inc. (Nordic), for a voidable transfer under section 549 of the Bankruptcy Code, 11 U.S.C. section 549. The facts are stipulated. Nordic filed a Chapter 11 petition on March 27, 1984, pursuant to which Nordic acted as debtor-in-possession. On July 18, 1984, Josef Lah, an officer...

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