Herring v. United States Internal Revenue Service (In Re Herring)

ORDER

W. HOMER DRAKE, Jr., Bankruptcy Judge.

Now before the Court in these proceedings are cross Motions for Summary Judgment by the United States of America, Internal Revenue Service (hereinafter “the Creditor”), and by Melanie Velencia Herring (hereinafter “the Debtor”). These two Motions come as part of a “Complaint to Avoid Preferential Transfer” which the Debtor has filed in the course of her Chapter 13 bankruptcy case. As such, this matter falls within the subject matter jurisdiction of the Court, see 28 U.S.C. § 157(b)(2)(F), and it shah be disposed of in accordance with the Findings of…