- 11 U.S.C.
Wolff v. United States (In re Firstpay Inc.)
Aug
30
2012
Ruling
Debtor payroll service's tax payments on behalf of clients paid with other client's funds were not avoidable.
Procedural posture
After a remand by the U.S. Court of Appeals for the Fourth Circuit, the court considered the cross-motions for summary judgment filed by plaintiff chapter 7 trustee and defendant United States in the trustee's action, which alleged that payments made by the debtor to the government were avoidable preferences under 11 U.S.C.S. § 547.
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Court
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