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IN RE AUTO-PAK, INC.

Civ. A. No. 86-2280, Bankruptcy No. 84-00170, Adv. No. 84-0202.

73 B.R. 52 (1987)

In re AUTO-PAK, INC., Debtor, Bryan S. ROSS, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States District Court, District of Columbia.

April 7, 1987.

Attorney(s) appearing for the Case

Byron S. Ross, Trustee, Earl H. Dougle, Jr., Washington, D.C., for plaintiff.

Edward J. Snyder, Robert L. Gordon, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM

SPORKIN, District Judge.

This is an appeal from an order of the United States Bankruptcy Court for the District of Columbia. 28 U.S.C. § 158. The Bankruptcy Court, pursuant to the fraudulent transfer provision of the Bankruptcy Code, 11 U.S.C. § 548, allowed the trustee to avoid a payment made to the Internal Revenue Service; the Court therefore ordered the IRS to pay $4,215.36 to the trustee, plus interest at eight percent from the...

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