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IN RE ALL RESORT GROUP, INC.

Bankruptcy Case No. 17-23687. Adversary Proceeding No. 18-2089.

617 B.R. 375 (2020)

IN RE: ALL RESORT GROUP, INC., Debtor. David L. Miller, as Chapter 7 Trustee of the Bankruptcy Estate of All Resort Group, Inc., Plaintiff, v. United States of America, Defendant.

United States Bankruptcy Court, D. Utah.

Signed March 31, 2020.

Attorney(s) appearing for the Case

Reid W. Lambert, Elizabeth R. Loveridge, Strong and Hanni P.C., Salt Lake City, UT, for Plaintiff.

Virginia Cronan Lowe, Landon Yost, US Dept. of Justice, Tax Division, Washington, DC, for Defendant.

MEMORANDUM DECISION

More than two years before it filed bankruptcy, All Resort Group, Inc. (All Resort) paid personal tax debts of two of its principals. After All Resort's case converted to chapter 7, David Miller, the trustee of its bankruptcy estate (Trustee), commenced this adversary proceeding...

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