MEMORANDUM DECISION ON APPEAL
KANE, Senior District Judge.
This case is before me on cross-appeals from a decision of the bankruptcy court. In its ruling below, the bankruptcy court concluded that the trustee could properly avoid certain preferential transfers (totalling nearly $400,000) the debtors, Meridith Hoffman Partners ("Hoffman") and Meridith Millard Partners (Millard") (collectively "the partners"), made in the one-year period before they filed...
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