MEMORANDUM
KEITH M. LUNDIN, Bankruptcy Judge.
In this preference action, the Defendant moves for summary judgment with respect to the subsequent new value defense in 11 U.S.C. § 547(c)(4). To prevail under § 547(c)(4) the Defendant must demonstrate that the debtor did not repay the new value with an otherwise unavoidable transfer. Post petition transfers to or from the estate are not considered in § 547(c)(4) analysis. Because this Defendant...
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