MEMORANDUM OPINION
ARTHUR B. FEDERMAN, Chief Judge.
Debtor in possession R.M. Taylor, Inc. (RMT) filed this adversary proceeding to avoid alleged preferential transfers to defendants Employers Insurance of Wausau and Wausau Insurance Companies (Wausau) totaling $246,359. Wausau claims the transfers were in the ordinary course of business, or a contemporaneous exchange for new value, or a subsequent exchange for new value, and, thus, excepted from...
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