Nielsen v. United States (In Re Nielsen)

MEMORANDUM OPINION

HAROLD C. ABRAMSON, Bankruptcy Judge.

This Adversary Proceeding is before the Court on the United States’ Motion for Summary Judgment against Plaintiff Christian S. Nielsen and Nielsen’s Cross-Motion for Summary Judgment. The issue before the Court is whether Nielsen can avoid a payment made to the Internal Revenue Service (the “IRS”) in 1988 as a preferential transfer pursuant to § 547 of the United States Bankruptcy Code (the “Code”). 1 Specifically, the Court must determine whether the alleged avoidable transfer occurred when the payment to the IRS was made, or if the…