MEMORANDUM OF OPINION
DAVID F. SNOW, Bankruptcy Judge.
The Trustee of Ben L. Plechaty, the Debtor in this involuntary chapter 7 case, filed this adversary proceeding against B & M Realty Corp. ("B & M") and D.W.W. & Associates, Inc. ("D.W.W.") to recover a $195,300 payment to B & M that the Trustee asserts is voidable as a preference under section 547 of the Bankruptcy Code. The Court has jurisdiction pursuant to 28 U.S.C. § 1334 and...
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