McGrath v. Simon (In Re McGrath)

MEMORANDUM OPINION

STEPHEN A. STRIPP, Bankruptcy Judge.

This is the court’s decision on a motion by defendant Betty Simon, trustee (hereinafter “Simon”) 1 for summary judgment dismissing a complaint by plaintiffs John and Rita McGrath, the debtors, to avoid a tax foreclosure sale of the debtors’ residence under section 548(a)(2) of title 11, United States Code (the “Code” or “Bankruptcy Code”). This court has jurisdiction under 28 U.S.C. §§ 1334(b), 157(a) and 151. This is a core proceeding under 28 U.S.C. § 157(b)(2)(H). For the following reasons, the defendant’s motion is granted.

FINDINGS OF…