Neuger v. United States (In Re Tenna Corp.)

MEMORANDUM AND ORDER

ANN ALDRICH, District Judge.

Pending before the Court is the defendant United States of America’s (“government”) appeal from the amended judgment of the Bankruptcy Court, 43 B.R. 140 (1984), which held that a payment by debt- or Tenna Corporation (“Tenna”) to the Internal Revenue Service (“IRS”) was a voidable preference. The Bankruptcy Court found the government liable to plaintiff Charles J. Neuger, Trustee (“trustee”) for $527,264.37 plus interest at the statutory rate from October 5, 1979, the date Tenna issued the check to the IRS. Upon consideration, this Court finds…