MEMORANDUM OF OPINION AND ORDER
A. DAVID KAHN, Chief Judge.
W.H. Willson, Jr., as Chapter 7 Trustee of the Bankruptcy Estate of Ascot Mortgage, Inc. ("Plaintiff-Trustee"), filed the above-styled adversary proceeding (the "Complaint") against MLA, Inc. ("Defendant") to 1) object to Defendant's proof of claim ("Objection to Proof of Claim Count"); 2) avoid certain transfers pursuant
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