OPINION
EMIL F. GOLDHABER, Chief Judge:
The issue currently before the bench is whether a certain check payment made by the debtor to the defendant was made "not later than 45 days" after the debt was incurred in order to fit within the exception to the trustee's avoidance powers found at 11 U.S.C. § 547(c)(2) of the Bankruptcy Code ("the Code"). It follows that we must first resolve the underlying controversy as to whether...
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