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IN RE E.W. SHIELDS, INC.

Bankruptcy No. 382-01743, Adv. No. 83-0228.

34 B.R. 44 (1983)

In re E.W. SHIELDS, INC., Debtor. John B. FRANZWA, Trustee, Plaintiff, v. OREGON DEPARTMENT OF REVENUE, Defendant.

United States Bankruptcy Court, D. Oregon.

October 12, 1983.

Attorney(s) appearing for the Case

Jerome B. Shank, Portland, Or., for plaintiff.

James C. Wallace, Salem, Or., for defendant.

MEMORANDUM GRANTING JUDGMENT TO DEFENDANT, OREGON DEPARTMENT OF REVENUE

DONAL D. SULLIVAN, Bankruptcy Judge.

The trustee seeks to avoid as preferential the payment of some $65,507.99 to the Oregon Department of Revenue (Department). Both sides have in effect moved for summary judgment. The Court has concluded that the Department is entitled to judgment.

The parties agree that the elements of a voidable preference existed at all relevant times. The...

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