Zagaroli, In re--Mitchell v. Zagaroli

Trustee could step into the shoes of the IRS to avoid pre-petition transfers under state uniformvoidable transactions law. (Bankr. W.D.N.C.)
Trustee as Lien Creditor and as Successor to Certain Creditors and Purchasers; Extent of
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Consumer case opionion summary, case decided on November 03,2020, LexisNexis #1220-065