MEMORANDUM OF OPINION AND ORDER
RANDOLPH BAXTER, Bankruptcy Judge.
This adversary proceeding is a preference action filed by Marvin A. Sicherman (The Trustee), wherein he seeks to recover certain prepetition transfers made by Service Bolt & Nut Co., Inc. (The Debtor) to Massachusetts Mutual Life Insurance Company (the Insuror) within the ninety-day period preceding the petition filing. Following a trial on the matter, the Court has examined the evidence...
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