MEMORANDUM OF DECISION
JAMES A. GOODMAN, Bankruptcy Judge.
On September 30, 1983, the debtor filed a voluntary petition for relief under Chapter 7 of the United States Bankruptcy Code in the United States Bankruptcy Court for the District of Maine. On April 27, 1984, the duly appointed trustee, plaintiff herein, filed a complaint against the defendant, E.B. Kitfield & Co., seeking to set aside an alleged preferential transfer under 11 U.S.C. § 547...
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