MEMORANDUM AND ORDER
WILLIAM A. HILL, Bankruptcy Judge.
This adversary proceeding was commenced by the Trustee on May 28, 1991 seeking to avoid as a preferential transfer a mortgage given to the Defendant, E. Will Vatnsdal (Will) by the Plaintiff/Debtor, Theo J. Vatnsdal (Theo) pursuant to section 547 of the Bankruptcy Code. Trial was held on September 24, 1991. In addition to the evidence produced at trial, the parties stipulated to certain facts as uncontested...
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