MEMORANDUM OPINION
WARREN W. BENTZ, Bankruptcy Judge.
Background
This matter is before us on remand from the United States District Court with instructions to issue a Memorandum Opinion providing specific findings of fact regarding the liabilities of Gary A. Davis ("Debtor") arising from the Willy's Car Wash partnership.
The issue in this preference action is whether the Debtor was insolvent on August 24, 1987, at the time the Debtor...
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