OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The issue before us is whether a wire transfer of $33,338.72 by the debtor to the defendant is avoidable by the debtor pursuant to section 547(b) of the Bankruptcy Code ("the Code"). Since the elements necessary to establish a defense to the debtor's avoidance powers under section 547(c)(4) of the Code are present herein, we conclude that the transfer at issue cannot be avoided by the debtor pursuant to section...
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