MEMORANDUM OPINION
BERNARD MARKOVITZ, Bankruptcy Judge.
Debtor Deanna Lynn Nase has brought this adversary action to avoid and/or recover pursuant to §§ 547(b), 553(a) and 542(a) of the Bankruptcy Code a tax refund deposited into her personal checking account at GNC Community Federal Credit Union ("GNC") which GNC applied to satisfy a past-due debt owed to it by debtor.
GNC opposes debtor's action and insists that debtor is not entitled...
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