Kuntz v. United States (In Re Halle)

RULING RE: TRUSTEE’S COMPLAINT

MICHAEL J. MELLOY, Bankruptcy Judge, Sitting by Designation.

This matter is before the Court on the complaint of the Chapter 7 trustee (“Trustee”) which seeks to recover $73,500 that the debtor, Allan J. Halle, (“Halle”) paid to the Internal Revenue Service (“IRS”) shortly before Halle filed for Chapter 7 bankruptcy. The IRS has resisted this complaint. This matter is a core proceeding pursuant to 28 U.S.C. § 157(b)(2). The following opinion denying the Trustee’s complaint constitutes this Court’s findings of fact, conclusions of law, and order pursuant to…