FINDINGS OF FACT AND CONCLUSIONS OF LAW
JERRY A. FUNK, Bankruptcy Judge.
This proceeding came before the Court upon a complaint seeking to avoid pursuant to 11 U.S.C. §§ 548(a)(1)(A)(Count I) and 548(a)(1)(B)(Count II) certain transfers from Debtor to Defendant. The Court conducted a trial on October 21, 2004. In lieu of oral argument, the Court directed the parties to submit memoranda in support of their respective positions. Upon the evidence...
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