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WOLFF v. U.S.

Civil No. PJM 06-2322.

372 B.R. 244 (2007)

Michael G. WOLFF, Trustee/Appellant, v. UNITED STATES, Defendant/Appellee.

United States District Court, D. Maryland.

August 3, 2007.

Attorney(s) appearing for the Case

Jeffrey M. Orenstein, Goren Wolff and Orenstein LLC, Rockville, MD, for Trustee/Appellant.

Gerald Alan Role, United States Department of Justice, Tax Division, Washington, DC, for Defendant/Appellee.

OPINION

MESSITTE, District Judge.

The Trustee has appealed a Bankruptcy Court Order dismissing the. Trustee's Complaint against the United States for Avoidance and Recovery of Preferential Payments and/or Fraudulent Conveyances and Request for Declaratory Judgment. The Court heard oral argument on the appeal and took the matter under advisement. For the reasons set forth below, the Court AFFIRMS the Bankruptcy Court's Order IN PART and VACATES it...

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