Legal Opinion

Slobodian v. United States of America Internal Revenue Service

Court of Appeals for the Third Circuit

Decided May 10, 2016No. 15-2833PublishedCited by 6 opinions

1Opinion of the Court

OPINION OF THE COURT

HARDIMAN, Circuit Judge.

Markian Slobodian, in his capacity as trustee of debtor Net Pay Services, Inc., appeals the District Court’s summary judgment in favor of the Internal Revenue Service. The District Court denied Slobo-dian’s motion to avoid five alleged preferential transfers under 11 U.S.C. § 547(b) of the Bankruptcy Code. The District Court held that four of the five payments were not avoidable because of their minimal value. And although the fifth payment was sufficiently large to constitute a preference, it was not avoidable because the funds were not property of…

2Cases cited32 opinions

  1. Bennett v. SpearSupreme Court of the United States · 1997
  2. Butner v. United StatesSupreme Court of the United States · 1979
  3. United Sav. Assn. of Tex. v. Timbers of Inwood Forest Associates, Ltd.Supreme Court of the United States · 1988
  4. Corley v. United StatesSupreme Court of the United States · 2009
  5. King v. BurwellSupreme Court of the United States · 2015

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3Cited by6 opinions

  1. Dots, LLC v. Milberg Factors, Inc. (In re Dots, LLC.)United States Bankruptcy Court, D. New Jersey · 2017
  2. ALBERT'S CAPITAL SERVICES, LLC, PLAN ADMINIST v. KREITZ MOTOR EXPRESS, INC. T/D/B/A K.M.X. INC. ANDUnited States Bankruptcy Court, W.D. Pennsylvania · 2023
  3. Albert's Capital Services, LLC v. Custom Fabrications, Inc.United States Bankruptcy Court, W.D. Pennsylvania · 2023
  4. In Re: Frank J. Hackler v.Court of Appeals for the Third Circuit · 2019
  5. Sanger, Jr. v. JMG PARTNERS 2021, LPUnited States Bankruptcy Court, M.D. Pennsylvania · 2023

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