Traina v. Orrill (In Re Orrill)

MEMORANDUM OPINION

THOMAS M. BRAHNEY, III, Chief Judge.

This matter came before the Court on a Complaint for Avoidance and for Turnover of Property filed by the Trustee, Cynthia Traí-na. A Counterclaim was filed by the Debtor, R. Ray Orrill. At a pretrial conference in chambers, the parties and the Court agreed to submit the matter on stipulations and briefs. Upon consideration of the stipulations of fact, the briefs submitted, the record in the case and the applicable law, the Court enters the following Memorandum Opinion. 1

On October 17, 1994, the Debtor filed with the Internal Revenue…