Carmel v. Orr (In Re Lakeside Community Hospital, Inc.)

MEMORANDUM OPINION

RONALD BARLIANT, Bankruptcy Judge.

The Chapter 7 Trustee filed this adversary proceeding against David D. Orr, the Cook County Clerk, and Edward J. Rosewell, the Cook County Collector and Cook County Treasurer (collectively the “County”) to recover a pre-bankruptcy tax payment. The Trustee alleges that the $889,826.58 payment to the County from an escrow account constitutes either a preference (Count I) or a fraudulent transfer (Count II). Both the Trustee and the County have filed Motions for Summary Judgment. Because it is unclear whether the funds used to pay these taxes…