MEMORANDUM OPINION
ROBERT C. McGUIRE, Bankruptcy Judge.
Randazzo, Inc. filed this voluntary Chapter VII petition in October, 1977. D.M. Lynn, Trustee in bankruptcy for Randazzo, Inc., ("Trustee"), plaintiff, moves for summary judgment, asserting that the Internal Revenue Service's ("IRS") pre-petition collection of tax penalties in the amount of $1,129.11 from Debtor is avoidable as a fraudulent transfer under § 67d(2) of the Bankruptcy Act of 1898...
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