PRELIMINARY STATEMENT AND FINDINGS
SIDNEY O. SMITH, Jr., District Judge.
This is a suit in which the plaintiff Trustee in Bankruptcy seeks to recover as alleged preferential transfers some $295,298.89 passing to the defendant factor from the bankrupt manufacturer during the four-months period preceding adjudication in bankruptcy. The Trustee contends that all of such transactions constitute preferences under Section 60 of the Bankruptcy Act (11 U.S.C.A....
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