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

Trustee could not recover funds transferred by debtor payroll processing firm to the IRS.
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.
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Commercial case opionion summary, case decided on December 12,2014, LexisNexis #0115-020