MEMORANDUM OPINION
STEWART ROSE, Chief Judge.
The trustee has filed this adversary proceeding to avoid a preferential transfer alleged to have occurred within ninety days of the filing of the bankruptcy petition, pursuant to 11 U.S.C. § 547(b). Based on the following discussion, the trustee's complaint must fail.
FINDINGS OF FACT
The parties have stipulated to and the Court finds the material facts to be as follows:
1. Debtor...
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