CHRISTISON v. U.S.

No. 91-1060.

960 F.2d 613 (1992)

William H. CHRISTISON, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, acting through its agency the Internal Revenue Service, Defendant-Appellant. In the Matter of HEARING OF ILLINOIS, INC., Debtor.

United States Court of Appeals, Seventh Circuit.

Decided March 26, 1992.


Attorney(s) appearing for the Case

Gary R. Allen, Gary D. Gray, Joel A. Rabinovitz (argued), Steven E. Cole, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., Darilynn J. Knauss, Asst. U.S. Atty., Office of the U.S. Atty., Peoria, Ill., and J. William Roberts, U.S. Atty., Office of the U.S. Atty., Springfield, Ill., for appellant.

Andrew Covey (argued), Baymiller, Christison, Radley & Covey, Peoria, Ill., for appellee.

Gregg W. Bittner, Peoria, Ill., for debtor.

Before CUMMINGS and RIPPLE, Circuit Judges, and WILL, Senior District Judge.


CUMMINGS, Circuit Judge.

This case arose from the filing of a complaint by William H. Christison, bankruptcy trustee for Hearing of Illinois, Inc. ("debtor") against the United States. The trustee showed that during the 90-day period before debtor filed its Chapter 11 bankruptcy petition, P.A. Bergner & Company ("Bergner's") transferred "an account receivable"1 owing to the debtor in the amount of $23,020.50 to the United States under...

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