Kovacs v. Hanson (In Re Hanson)

DECISION AND ORDER

RICHARD L. SPEER, Bankruptcy Judge.

This cause is before the Court after a Trial on the Trustee’s Complaint to avoid Fraudulent Transfer under 11 U.S.C. § 544(b)(1). At the conclusion of the Trial, the Court took the matter under advisement. After now having had the opportunity to examine the arguments and evidence, the Court finds, for the reasons that follow, that the Trustee’s Complaint should be Dismissed.

FACTS

On January 30, 2004, the Debtor, Thomas I. Hanson (hereinafter “Debtor”), directly deposited his 2003 Federal Income Tax Refund of $5,612.00 (hereinafter “Income…