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IN RE WARING

Bankruptcy No. 11-76996-ast. Adversary No. 12-8047-ast.

491 B.R. 324 (2013)

In re Patrick WARING and Barbara Waring, Debtors. Robert L. Pryor, Chapter 7 Trustee of the Bankruptcy Estate of Patrick Waring and Barbara Waring, Plaintiff, v. New York State, Department of Taxation and Finance, Defendant.

United States Bankruptcy Court, E.D. New York.

May 1, 2013.

Attorney(s) appearing for the Case

Michael Farina, Pryor & Mandelup, L.L.P., Westbury, NY, for Plaintiff.

Josh Russell, NYS Dept of Tax and Finance, Garden City, NY, for Defendant.

DECISION AND ORDER GRANTING DEFENDANT JUDGMENT ON TRUSTEE'S ACTION TO RECOVER A PREPETITION TAX PAYMENT AS A PREFERENCE

ALAN S. TRUST, Bankruptcy Judge.

Pending before the Court is a complaint under which the plaintiff, Robert L. Pryor, Chapter 7 trustee of the bankruptcy estate of the above named debtors (the "Trustee"), seeks to avoid and recover a $7,067.00 prepetition transfer by the debtors to the defendant, New York State, Department of Taxation...

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