FINDINGS OF FACT AND CONCLUSIONS OF LAW
KATHY ANN SURRATT-STATES, Bankruptcy Judge.
The matter before the Court is Trustee's Complaint to Avoid and Recover Preferences (the "Complaint") pursuant to Sections 547(b) and 550(a)(1). Trustee also filed a Brief in Support of the Complaint. Defendant filed an Answer to the Complaint and a Response to Trustee's Brief. The parties also filed a Stipulation of Facts. By agreement of the parties, the
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