RONEY, Circuit Judge:
The Trustee in Bankruptcy appeals from an order of the bankruptcy court denying the estate recovery of funds transferred by the Debtor to his daughters within one year before he filed a petition in bankruptcy. We agree with the Trustee that, although the funds came from the payment of social security benefits, they were not exempt from the operation of the new Bankruptcy Code and the gifts could be set aside as fraudulent conveyances. We therefore...
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