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IN RE SQUARE REAL ESTATE, INC.

Bankruptcy No. HG 90-80909. Adv. Nos. 92-8442, 92-8443.

163 B.R. 108 (1994)

In re SQUARE REAL ESTATE, INC., Debtor. Douglas L. LEITCH, Trustee, Plaintiff, v. MARJORIE M. JELSEMA TEN YEAR IRREVOCABLE TRUST DATED JANUARY 2, 1982 and Currently Trusteed by Jack Jelsema, Defendant. Douglas L. LEITCH, Trustee, Plaintiff, v. The MELVIN M. JELSEMA IRREVOCABLE CHARITABLE RELIGIOUS TRUST, DATED SEPTEMBER 14, 1976 and Currently Trusteed by Roy Call and Jack Jelsema, Defendant.

United States Bankruptcy Court, W.D. Michigan.

January 10, 1994.

Attorney(s) appearing for the Case

McShane & Bowie by Michael W. Donovan and Denise D. Twinney, Grand Rapids, MI, for plaintiff.

Miller, Johnson, Snell & Cummiskey by Thomas P. Sarb, Grand Rapids, MI, for defendants.

OPINION

LAURENCE E. HOWARD, Chief Judge.

DOES THE ONE YEAR PREFERENCE PERIOD FOR A NON-INSIDER TRANSFEREE, WHEN THE BENEFIT RUNS TO AN INSIDER CREDITOR, APPLY TO THESE FACTS?

Facts.

The underlying facts are not disputed. On December 14, 1976 the "Melvin M. Jelsema Irrevocable Charitable Religious Trust" (Religious Trust) was established with Robert Steed (Steed) as one of its Trustees. At all relevant times...

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