John Patrick Lowe Chapter 7 Tr. v. IRS (Rouquette)

Ruling: 
Trustee was entitled to prevail on his claim against the IRS, as a creditor, that the debtors' prepetition payment to the IRS of estimated taxes constituted a fraudulent transfer. (Bankr. W.D.Tex.)
Issue: 
Fraudulent Transfers and Obligations.
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Consumer case opionion summary, case decided on December 09,2022, LexisNexis #0223-014