MEMORANDUM OPINION
KERR, District Judge.
This is an appeal from the decision of the bankruptcy court finding an avoidable preferential transfer pursuant to § 547 of the Bankruptcy Reform Act of 1978 (Code), 11 U.S.C. § 547, and subsequent Order decreeing that the trustee (plaintiff-appellee) is entitled to judgment against Jirdon Agri Chemicals, Inc. (defendant-appellant), in the amount of $10,760.12. Upon stipulation of the parties, this appeal...
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