MEMORANDUM OPINION
JORDAN, District Judge.
This appeal arises out of an adversary proceeding brought by Mr. DuVoisin, the liquidating trustee appointed pursuant to the confirmed plan of reorganization of the debtor, Southern Industrial Banking Corporation (SIBC), against John Carter Daniels. Mr. DuVoisin's complaint sought recovery as a preference, 11 U.S.C. § 547(b), of the principal and accrued interest paid by SIBC to Mr. Daniels when the...
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