MEMORANDUM OPINION
JAMES G. MIXON, Bankruptcy Judge.
On October 21, 1986, an involuntary petition for relief under the provisions of chapter 7 of the United States Bankruptcy Code was filed against Mid-South Cabinet & Millwork, Inc. (Mid-South). On November 23, 1988, James Allen Brown, the trustee for the chapter 7 estate, filed this adversary proceeding against Heigel Lumber & Hardware (Heigel) to recover two alleged preferential transfers pursuant...
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