MEMORANDUM OPINION
MARK B. McFEELEY, Bankruptcy Judge.
This matter came before the Court on the trustee's complaint to set aside a preferential transfer, pursuant to 11 U.S.C. § 547. The defendant claims that the debtor was not insolvent at the time the transfer took place, and that the transfer is thus not preferential. The question before the Court is whether insolvency as used in 11 U.S.C. § 547, is the same as insolvency as defined in 11 U...
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