Henkel v. United States (In Re Carpenter)

MEMORANDUM OPINION

ARTHUR B. BRISKMAN, United States Bankruptcy Judge.

This matter came before the Court on the Amended Complaint for Turnover of Property of the Estate, to Avoid and Recover Fraudulent Transfer, to Avoid and Recover Post-petition Transfer and for Injunction (Doc. No. 8) (“Amended Complaint”) and the Motion for Summary Judgment Against Defendants (Doc. Nos.30, 31) (“Trustee’s Motion for Summary Judgment”) filed by Marie E. Henk-el, the Chapter 7 Trustee herein (“Trustee”), against the United States of America (“IRS”) and Alfred Kelly Carpenter and Juanita Sue Carpenter, the…