MEMORANDUM
GEORGE C. PAINE, II, Bankruptcy Judge.
This matter is before the court on cross-motions for summary judgment. The trustee asserts that the defendant, Aladdin Synergetics, Inc., received preferential transfers from the debtor, Tinnell Traffic Services, Inc., in the amount of $14,962.42. The defendant has asserted that the funds it received from the debtor were not property of the debtor but were property of the defendant held by the debtor as an...
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