MEMORANDUM OPINION
ROSS W. KRUMM, Bankruptcy Judge.
The matter before the Court for decision involves a complaint filed by John G. Leake (Trustee) to avoid preferential transfers from Thomas Matters, IV (Debtor), to Alan C. Nicol and Vivian M. Nicol, t/a The Printing Express (Defendants). A trial was held on December 19, 1988, and this Court took the matter under advisement. The following constitutes the Court's findings of fact and rulings of law.
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