MEMORANDUM DECISION ON APPEAL
KANE, Senior District Judge.
Appellant Gregory Lalan appeals the bankruptcy court's decision in an adversary proceeding filed by Christine Jobin, trustee for M & L Business Machine Co., Inc. ("Trustee"), under 11 U.S.C. §§ 544, 547 and 548 for the recovery of estate property. Lalan argues that the bankruptcy court erred in (1) denying his motion to dismiss for lack of subject matter jurisdiction made at the close...
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