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IN RE WENDY'S FOOD SYSTEMS, INC.

Bankruptcy No. 2-87-03759, Adv. No. 2-89-0169.

133 B.R. 917 (1991)

In re WENDY'S FOOD SYSTEMS, INC., Debtor. WENDY'S FOOD SYSTEMS, INC., Plaintiff, v. The STATE OF OHIO C/O DEPARTMENT OF TAXATION, Defendant.

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

September 18, 1991.

Attorney(s) appearing for the Case

Todd R. Marti, Schottenstein, Zox & Dunn, Columbus, Ohio, for plaintiff.

Dave Lambert, Ohio Atty. General's Office, Taxation Section, Columbus, Ohio, for defendant.

Nick V. Cavalieri, Arter & Hadden, Columbus, Ohio, for the Official Unsecured Creditors' Committee.

OPINION AND ORDER OF COMPLAINT TO AVOID A PREFERENCE

BARBARA J. SELLERS, Bankruptcy Judge.

I. Procedural Background

This matter is before the Court on a complaint filed by debtor Wendy's Food Systems, Inc. ("WFS") seeking to recover from The State of Ohio ("Ohio") certain payments alleged to be preferential transfers. The parties agreed to submit the dispute for decision upon stipulated facts, exhibits and legal memoranda. Certain additional...

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