DECISION
BURTON PERLMAN, Chief Judge.
The matter before the court is an adversary proceeding in which the plaintiff, Canadian Pacific Forest Products, Ltd. is a secured creditor seeking to avoid and recover alleged preferential and fraudulent transfers made by debtor, the Gibson Group, Inc. In its complaint, plaintiff names three defendants, J.D. Irving, Ltd. ("Irving"), Blum International, Inc. ("Blum"), and West Indies Pulp and Paper, Ltd. ("WIPP"). In...
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