MEMORANDUM
JOHN C. COOK, Bankruptcy Judge.
In this case the trustee seeks to recover approximately $88,000 in transfers from debtor Joe Henderson to defendant Economy Car Leasing, Inc. ("Economy") which occurred more than ninety days prior to but within one year of the filing of debtors' bankruptcy petition. The success of the trustee's action depends upon whether Economy was an insider at the time of the transfers. Because the court concludes Economy was...
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