DECISION
DALE E. IHLENFELDT, Bankruptcy Judge.
The debtor filed a petition under chapter 7 of the Bankruptcy Code on January 11, 1991, and the plaintiff, Michael F. Dubis, was appointed trustee on the same date. On April 17, 1991, the trustee filed a complaint against Heritage Bank and Trust Company ("Heritage Bank") alleging that a preferential transfer had occurred. On May 16, 1991, Stephen C. Mills and Guy D. Trecroci, the sole directors and shareholders...
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