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BEGIER v. IRS

No. 89-393.

496 U.S. 53 (1990)

110 S.Ct. 2258

110 L.Ed.2d 46

BEGIER, TRUSTEE v. INTERNAL REVENUE SERVICE

Supreme Court of United States.

Decided June 4, 1990

Attorney(s) appearing for the Case

Paul J. Winterhalter argued the cause and filed a brief for petitioner.

Brian J. Martin argued the cause for respondent. With him on the briefs were Solicitor General Starr, Assistant Attorney General Peterson, Deputy Solicitor General Wallace, and Gary D. Gray.

JUSTICE MARSHALL delivered the opinion of the Court.

This case presents the question whether a trustee in bankruptcy may "avoid" (i. e., recover) from the Internal Revenue Service (IRS) payments of certain withholding and excise taxes that the debtor made before it filed for bankruptcy. We hold that the funds paid here were not the property of the debtor prior to payment; instead, they were held in trust by the debtor for the IRS. We accordingly conclude that...

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