OPINION
GEORGE BRODY, Bankruptcy Judge.
On May 1, 1980, Remke, Inc. filed a petition for reorganization under chapter 11 of the Bankruptcy Code. Thereafter, the debtor instituted this action pursuant to section 547 of the Bankruptcy Code to recover an alleged preferential transfer of $145,267.53 from the Internal Revenue Service. The government moved to dismiss, contending that the doctrine of sovereign immunity insulated it from suit. The resolution of...
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