Steege v. Helmsley-Spear, Inc. (In Re Superior Toy & Manufacturing Co.)

MEMORANDUM OPINION

JOHN D. SCHWARTZ, Chief Judge.

The matter before the Court is the Motion of Defendants Helmsley-Spear, Inc. and Northern Illinois Gas (collectively referred to as “Defendants”) to Dismiss Count VII and XI, respectively, of the Plaintiffs Complaint. Catherine Steege, not individually but as Trustee (“Trustee” or “Plaintiff’) for the Estate of Superior Toy and Manufacturing Co., Inc. (“Debtor” or “Superior”) seeks to avoid certain prepetition payments made by the Debtor to the Defendants as preference payments under § 547(b) of the Bankruptcy Code. 1 The Defendants argue that…