Wolff v. United States IRS (In re FirstPay Inc.)

Ruling: 
Trustee could not recover funds transferred by debtor payroll processing firm to the IRS.
Issue: 
Whether district court properly affirmed a judgment holding that a chapter 7 trustee could not recover under 11 U.S.C.S. §§ 547(b)(4)(A) and 550 funds transferred by debtor, a payroll processing firm, to the IRS.
ABI Membership is required to access the full summary of Wolff v. United States IRS (In re FirstPay Inc.). Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Commercial case opionion summary, case decided on December 12,2014, LexisNexis #0115-020