OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The issue in the case at bench is whether a payment made to the defendant is avoidable pursuant to sections 522(g) and (h) and section 547 of the Bankruptcy Code ("the Code"). Since all the elements necessary to constitute a preference under section 547(b) have not been established, we conclude that the payment in question cannot be avoided by the debtor.
The facts of the instant case can be simply stated...
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