IN RE NEPONSET RIVER PAPER CO.

BAP No. MB 97-085.

231 B.R. 829 (1999)

In re NEPONSET RIVER PAPER COMPANY, f/k/a Patriot Paper Corporation, Debtor. Stephen S. Gray, Trustee, Plaintiff/Appellee, v. The Travelers Insurance Company, Defendant/Appellant.

United States Bankruptcy Appellate Panel of the First Circuit.

March 12, 1999.


Attorney(s) appearing for the Case

Garrett Harris, Gallagher & Gallagher, P.C., Boston, MA, on brief, for appellant.

Harold B. Murphy, D. Ethan Jeffery, Hanify & King, Boston, MA, on brief, for appellee.

Before GOODMAN, LAMOUTTE and DE JESÚS, U.S. Bankruptcy Judges.


LAMOUTTE, Bankruptcy Judge.

Before the panel is an appeal from the decision of the bankruptcy court avoiding a pre-petition payment to The Travelers Insurance Company ("Travelers") for the payment of worker's compensation insurance premiums. The bankruptcy court found that this payment was a preferential transfer pursuant to 11 U.S.C. § 547(b).

Of note is a prior decision by the bankruptcy appellate panel involving this same debtor and nearly identical...

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