MEMORANDUM OPINION
JAMES E. YACOS, Bankruptcy Judge.
The above-captioned proceeding was heard before the Court on August 20, 1993 on the chapter 11 debtor-in-possession's ("debtor") complaint pursuant to 11 U.S.C. § 548 to avoid the defendant Town of Hampstead's (the "town") issuance of a tax collector's deed to itself on the theory that the transfer was for less than reasonably equivalent value and thus a voidable conveyance under the statute...
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