MEMORANDUM OPINION
DENNIS R. DOW, Bankruptcy Judge.
Perry Nathan Ratner ("Ratner") and Karen Lynn Ratner filed a Chapter 7 bankruptcy petition on September 13, 2004 ("bankruptcy filing"). Janice A. Harder was appointed as the Chapter 7 trustee ("Trustee"). The Trustee filed an adversary proceeding, pursuant to 11 U.S.C. §§ 547(b) and 550(a) ("Complaint"), to recover funds allegedly transferred by the Debtors to Citibank (South Dakota), N...
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