MEMORANDUM OF DECISION
ALFRED C. HAGAN, Chief Judge.
PLEADINGS
I.
In this adversary proceeding, the plaintiffs' complaint alleges the defendant, Hoff Companies, Inc., f/d/b/a Western Forest Products, received transfers which constitute preferential transfers under the provisions of 11 U.S.C. § 547. Specifically, the complaint alleges that within 90 days prior to the filing of the debtors' chapter 11 petition, the debtors transferred...
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