DECISION AND ORDER
ARTHUR N. VOTOLATO, Jr., Bankruptcy Judge.
Heard on June 17, 18, 29, 30, July 1, and 2, 1992, on the Chapter 7 Trustee's complaint to: (1) recharacterize an alleged debt of the Debtor, Hyperion Enterprises, Inc., to Thomas A. Tarro, as a contribution to capital; (2) equitably subordinate the alleged claim of Tarro; (3) avoid as a preferential transfer the January 9, 1991 note and related security interest, and the payments received by...
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