MEMORANDUM OPINION
DOUGLAS O. TICE, Jr., Bankruptcy Judge.
In this chapter 11 case, the debtor's confirmed plan of liquidation transferred to a trust for secured creditors all of the debtor's claims for preferential transfers pursuant to 11 U.S.C. § 547. The debtor had made numerous payments on its accounts payable and other debt within 90 days of filing bankruptcy, which payments are the subject of these two...
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