MEMORANDUM OF OPINION AND ORDER
RANDOLPH BAXTER, Bankruptcy Judge.
Richard A. Baumgart (the Trustee) filed his Complaint to set aside a fraudulent transfer and to determine validity, priority and amount of liens and claims in the above-styled proceeding. Upon the conclusion of a trial proceeding, an examination of the evidence adduced and of the record, generally, the following factual findings and conclusions of law are rendered:
On September...
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