MEMORANDUM
MARCIA PHILLIPS PARSONS, Bankruptcy Judge.
In this adversary proceeding, the chapter 7 trustee seeks to avoid as preferential transfers and fraudulent conveyances pursuant to 11 U.S.C. §§ 547, 548 and 550, certain transfers by the debtor to or for the benefit of the defendant. Presently before the court are the parties' cross motions for partial summary judgment on whether the defendant may utilize the new value defense found...
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