MEMORANDUM
JAMES N. GABRIEL, Chief Judge.
The matter before the Court is the Adversary Complaint filed on May 20, 1987 by the Disbursing Agent of First Software Corporation ("First Software") against Curtis Manufacturing Co., Inc. ("Curtis"). Pursuant to 11 U.S.C. § 547(b) (West 1987), First Software seeks from Curtis the recovery of a preferential payment totalling $22,580.44. Curtis admits that First Software has established the requisite elements...
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