FINDINGS OF FACT AND CONCLUSIONS OF LAW
MARY D. SCOTT, Bankruptcy Judge.
This adversary proceeding is a preference action filed on August 6, 1996, pursuant to 11 U.S.C. § 547, to collect a payment that was made by the debtor to a creditor within the ninety days prior to the filing of the bankruptcy case. Block Properties VII ("Block"), having raised the "earmarking doctrine" as a defense to the preference action, at trial the primary issue was...
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