RULING ON CROSSMOTIONS FOR SUMMARY JUDGMENT
ROBERT L. KRECHEVSKY, Bankruptcy Judge.
I.
ISSUE
Before the court are cross-motions for summary judgment on the issue of whether a non-judicial strict foreclosure of a town tax lien ("the forfeiture procedure") conducted pursuant to a state law may constitute an avoidable fraudulent transfer under Bankruptcy Code § 548 where there is a one to thirteen ratio between the amount...
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