United States Bankruptcy Court, N.D. Ohio March 14, 1984, 19-11133 (Neuger v. United States (In Re Tenna Corp.))

MEMORANDUM OF OPINION AND DECISION

WILLIAM J. O’NEILL, Bankruptcy Judge.

The Tenna Corporation through its trustee seeks to avoid an alleged preference and recover from the United States of America the $527,264.37 payment of income tax assessments made to the Internal Revenue Service.