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IN RE HALLE,

Bankruptcy No. 87 B 12750 C, Adv. No. 89 C 1317.

132 B.R. 186 (1991)

In re Allan J. HALLE, Debtor. Samuel O. KUNTZ, Trustee, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, D. Colorado.

February 11, 1991.

Attorney(s) appearing for the Case

Christine J. Jobin, Katch, Wasserman & Jobin, Denver, Colo., for Samuel O. Kuntz, Trustee.

Philip Blondin, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C.

John Weeda, Dist. Counsel, I.R.S., Denver, Colo.

RULING RE: TRUSTEE'S COMPLAINT

MICHAEL J. MELLOY, Bankruptcy Judge, Sitting by Designation.

This matter is before the Court on the complaint of the Chapter 7 trustee ("Trustee") which seeks to recover $73,500 that the debtor, Allan J. Halle, ("Halle") paid to the Internal Revenue Service ("IRS") shortly before Halle filed for Chapter 7 bankruptcy. The IRS has resisted this complaint. This matter is a core proceeding pursuant to 28 U.S.C. § 157(b)(2...

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