MEMORANDUM OPINION
BERNARD MARKOVITZ, Bankruptcy Judge.
The matter presently before the Court is the Trustee's Complaint to Compel Turnover of Assets, Set Aside Fraudulent and/or Preferential Transfer, and to Compel Accounting. The issue before the Court is whether the Debtor's return of consigned goods to the consignor within ninety days before filing a bankruptcy petition constitutes a preferential transfer. For the reasons hereinafter set forth, the Court...
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