United States Bankruptcy Court, E.D. Michigan May 21, 2003, 19-41245 (Stevenson v. Internal Revenue Service (In Re Diamond Dismantling, Inc.))

ORDER RE DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

BURTON PERLMAN, Bankruptcy Judge.

In this adversary proceeding, the trustee seeks to avoid four allegedly preferential payments paid to the Internal Revenue Service during the preference period. The four payments are for $368,938.31; $2,641.00; $216.00; and $17,636.22.