Docter v. United States (In Re Design Store Corp.)

MEMORANDUM OF DECISION

(Plaintiff’s Motion for Summary Judgment)

(Defendant’s Motion for Summary Judgment)

PAUL MANNES, Chief Judge.

This is an action to recover as a preferential payment pursuant to 11 U.S.C. § 547 six payments totalling $51,066.01 said to be received by the Internal Revenue Service within 90 days of the filing of the debtor’s voluntary Chapter 11 petition on February 17, 1982. On May 4, 1984, the case was converted to Chapter 7 by an order of this court.

There is a genuine issue of fact as to whether the IRS received a $300 check on or about December 7,1981. Another genuine…