OPINION
MEYERS, Bankruptcy Judge:
I
This case involves a pre-petition foreclosure sale of the Debtor's real property. The Debtor brought a preference action under Section 547 of the Bankruptcy Code ("Code"), alleging that the transfer of the property occurred within 90 days of bankruptcy. The Bankruptcy Court found there was no preference and the Debtor now appeals. The issue presented is whether the transfer occurred when the creditor perfected...
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