OPINION OF THE COURT
MANSMANN, Circuit Judge.
In these appeals from the district court's decision affirming a bankruptcy court order, we are faced with a novel issue: whether the 90 day avoidance period in 11 U.S.C. § 547(b) is to be calculated by counting backward 90 days from the filing of the petition in bankruptcy or by counting forward 90 days from the date of the event sought to be avoided. Because the purpose behind the Bankruptcy...
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