United States Bankruptcy Court, W.D. Pennsylvania August 4, 2003, 18-11309 (Nase v. GNC Community Federal Credit Union (In Re Nase))

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Debtor Deanna Lynn Nase has brought this adversary action to avoid and/or recover pursuant to §§ 547(b), 553(a) and 542(a) of the Bankruptcy Code a tax refund deposited into her personal checking account at GNC Community Federal Credit Union (“GNC”) which GNC applied to satisfy a past-due debt owed to it by debt- or.