MEMORANDUM
JAMES J. BARTA, Bankruptcy Judge.
Plaintiff, the trustee in these proceedings, brought an action against Defendant, Tubular Steel, Inc., under 11 U.S.C. §§ 547 and 550 to avoid and recover an alleged preferential transfer to the Defendant from the Debtor, Midwest Boiler & Erectors, Inc. At the time of the hearing, the parties agreed that the matter would be submitted upon a written stipulation of facts and statements of the issues...
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