MEMORANDUM OF DECISION ON DEFENDANT'S MOTION TO DISMISS COMPLAINT
DAVID F. SNOW, Bankruptcy Judge.
Debtor filed this adversary proceeding to recover from RCP Inc., an Ontario corporation ("RCP"), prepetition transfers amounting to $182,858.50, which it alleges were preferential and, therefore, avoidable under sections 547 and 550 of the Bankruptcy Code. On April 13, 1992, RCP filed a motion to dismiss Debtor's complaint on several grounds including its assertion...
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