OPINION REGARDING CROSS MOTIONS FOR SUMMARY JUDGMENT ON COUNTER-CLAIM
STEVEN W. RHODES, Chief Judge.
The question presented is whether a pre-petition levy by the Internal Revenue Service on funds in the debtor's bank account constitutes a transfer of an interest of the debtor in property and is therefore avoidable as a preference under 11 U.S.C. § 547(b). The government argues the funds in the debtor's bank account were held in trust for its...
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